M/S.US TECHNOLOGY RESOURCES P. LTD,TRIVANDRUM vs. THE DCIT, TRIVANDRUM
In the result, the appeal for assessment year 2011-2012
ITA 475/COCH/2016[2012-13]Status: DisposedITAT Cochin11 May 2018AY 2012-13
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.Raghunathan S., AdvocateFor Respondent: Sri. Santham Bose, CIT-DR
Section 144C(5)Section 190Section 194JSection 234BSection 40Section 92C(3)
194J refer to any sum paid. Thus as TDS is to be deducted on `any sum paid’; hence it does not make any difference as to whether the sum is paid as a reimbursement or as a payment for rendering services for establishing TDS liability. Thus reimbursements cannot be deducted out of the bill amount for the purpose
