TDS not deductible on Salary of seconded employee if deducted by Holding Company

Hexagon- MIDCO India Private Ltd. Vs CIT Appeals (ITAT Mumbai)

Learned Sr. DR fairly agreed that in case the holding company MIDCO Limited has deducted the TDS on salary paid to these employees no further requirement of TDS on principle but assessee has to produce evidence before the Assessing Officer. Hence, on Principle, we are of the view that once the holding Company MIDCO Limited has deducted TDS on salary to seconded employees, the assessee is not required to deduct TDS on the same salary because there is no markup. He

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