Assessee made payment to associate enterprises towards cost of employees’ salary without deduction of tax at source and stated that payment was in nature of reimbursement of expenses.Assessing Officer disallowed payment made to associate enterprises under section 40(a)(ia) for non deduction of tax at source. Tribunal held that the  assessee had furnished necessary certificates from associate enterprises so as to show that sum paid by it to associate enterprises was accounted for in their account books and was also offered for taxation. Matter remanded for verification. (AY. 2012-13)