M/S. T - 3 ENERGY SERVICES INDIA PVT. LTD.,,PUNE vs. JOINT COMMISSIONER OF INCOME-TAX,,
In the result, appeal of assessee is allowed
ITA 826/PUN/2015[2010-11]Status: DisposedITAT Pune02 Feb 2018AY 2010-11
Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am आयकर अपीऱ सं. / Ita No.826/Pun/2015 यििाारण वषा / Assessment Year : 2010-11 M/S. T-3 Energy Services India Pvt. Ltd., D-Ii/65-1, Midc, Telco Road, अऩीऱाथी/Appellant Chinchwad, Pune – 411019 …. Pan: Aacct9805F Vs. The Jt. Commissioner Of Income Tax, …. प्रत्यथी / Respondent Range – 10, Pune
For Appellant: S/Shri Arijit Chakravarty and Shraddha SwarupFor Respondent: Shri Vivek Aggarwal
Section 143(3)Section 195Section 40Section 9(1)(vi)Section 9(1)(vii)Section 92C
TDS as the income was chargeable to tax in the hands of recipient. However, the only distinction was that payment in the case was routed through associated enterprise on the basis of back to back bills, which was claimed as reimbursement. Referring to the ratio laid down by the Mumbai Bench of Tribunal in C.U. Inspections
