TDS on rent reimbursement not deductible if no lessor & lessee relationship

Mcnally Bharat Infrastructure Limited Vs DCIT (ITAT Kolkata) In a recent decision, the Income Tax Appellate Tribunal (ITAT) in Kolkata ruled in favor of McNally Bharat Infrastructure Limited, stating that Tax Deducted at Source (TDS) on rent reimbursement is not deductible when there is no lessor and lessee relationship. The case revolved around the disallowance of expenses under Section 40(a)(ia) of the Income Tax Act for non-deduction of TDS on rent reimbursement. Background: McNally Bharat Infrastructure Limited had filed its return of income for the assessment year 2014-15, declaring a to...