Assessee entered into a cost sharing agreement with its German AE, as per which assessee was required to remit a certain sum, to its foreign counterpart, towards reimbursement of common cost allocated to assessee. The Assessee submitted that remittance to Foreign concern was in nature of reimbursement of cost and it was not an income chargeable to tax in India in hands of recipient and it made applications u/s 195(2) seeking permission for remitting amount in question without deducting TDS. The Assessing Officer had rejected the said applications filed by the assessee on the ground that services rendered by Foreign AE to whom remittances were to be made are in the nature of fees for technical services and directed assessee to deduct TDS @10% on remittances on gross basis. The Tribunal held the AO’s order to be cryptic and further held that all necessary and relevant documents including cost sharing agreement, auditor’s report as well as other additional evidences filed by assessee needs to be properly analysed and examined. Therefore the issues raised was restored to AO for de novo adjudication. (AY. 2014-2015 )