Pr. Commissioner of Income-tax v. Martin and Harris Laboratories Ltd
[Citation -2019-LL-0917-87]
Citation | 2019-LL-0917-87 |
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Appellant Name | Pr. Commissioner of Income-tax |
Respondent Name | Martin and Harris Laboratories Ltd. |
Court | HIGH COURT OF BOMBAY |
Relevant Act | Income-tax |
Date of Order | 17/09/2019 |
Assessment Year | 2008-09 |
Judgment | View Judgment |
Keyword Tags | deduction of tax at source • reimbursement of expense |
Bot Summary: | By this appeal under Section 260A of the Income Tax Act, 1961, the appellant Revenue seeks to challenge the order passed by the Income Tax Appellate Tribunal dated 25th May, 2016. By the impugned order, the Tribunal dismissed the appeal filed by the appellant Revenue challenging the order passed by the Commissioner of Income Tax. The present appeal pertains to Assessment Year 2008-09. The appellant has placed the following question of law for our consideration as according to the appellant it gives rise to substantial a question of law :- 1 of 2 Uday S. Jagtap 969-17-ITXA-11.doc Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there is no requirement of invoking the provisions of Section 40(a)(ia) of the Act in the hands of the assessee income in case of reimbursement made by the assessee of the expenses 4. It is an agreed position between the parties that the issue of deduction of tax at source on reimbursement of expenses stands concluded in favour of the respondent and against the Revenue by the decision of this Court. In the above view, the question as framed does not give rise to any substantial question of law. |