Dismissing the appeal of the revenue the Tribunal held that the reimbursement of expenses paid to group companies , not liable to deduct tax at source hence no disallowance can be made . ( ITA No. 5614/Del/ 2017 dt . 9-9 -2020.( AY. 2013-14)
ACIT v. APCO Worldwide (India ) Pvt Ltd ( 2020) BCAJ-October – P. 38 ( Delhi) (Trib)
S. 40(a)(ia): Amounts not deductible – Deduction at source – Payment to group companies- Reimbursement of expenses – Not liable to deduct tax at source .[ S. 195 ]