The Tribunal held that the employment of the assessee and as per the terms, the associated enterprise was paying salaries in the home country of the secondees and, therefore, there was reimbursement by the assessee. The assessee had been paying to its own employees. The assessee had deducted tax at source under section 192 . The provisions of section 195 did not apply. There was no merit in the disallowance.( AY.2015-16)
Boeing India Pvt. Ltd. v .ACIT (2020)81 ITR 94 (SN) ( Delhi ) (Trib)
S. 40(a)(i) : Amounts not deductible – Deduction at source -Non-resident -Reimbursement of salary cost- No disallowance can be made [ S.192 , 195 ]