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TMI Blog2019 (2) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... es paid towards deputed employees and personnel for doing the work of JV as per the contractual agreement in the Joint Venture Agreement. The employees working for the joint venture were actually not the employees of assessee compnany. The employees and personnel deputed by the company giving such workers on loan to the assessee company continued to be the employer, the assessee merely reimbursed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/- under Section 40 (a) (ia) of the Income Tax Act, 1961?" 2. The learned Counsel appearing for the parties pointed out that concerning this very assessee, a similar question was considered by this Court in revenue's Income Tax Appeal No. 1649 of 2016, which was dismissed by an order dated 23rd January, 2019 making the following observations : 2. Respondent assessee is a company registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etters dated 12/2/2013 and 19/2/2013 had explained to the Assessing Officer that then payment was towards reimbursement of the salary expenses paid to ITD Cementation India Ltd. towards deputed employees and personnel for doing the work of ITD Cem India JV as per the contractual agreement in the Joint Venture Agreement. It was noted that ITD Cementation India Ltd had provided employees and personn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enditure. The employees and personnel deputed by the company giving such workers on loan to the assessee company continued to be the employer, the assessee merely reimbursed the expenditure in terms of salary structure of the employees to the employer company. There was, therefore, no question of deducting tax at source while reimbursing such costs. We notice that the Tribunal by the impugned judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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