TDS Disallowance Deleted

The Delhi Bench of the Income Tax Appellate Tribunal upheld the deletion of disallowance made under Section 40(a)(i) in respect of reimbursements of travel and conveyance expenses paid to foreign associated enterprises. 

The Tribunal held that where an identical issue had already been decided in favour of the assessee in its own case for an earlier assessment year, and no distinguishing facts were brought on record, the same view ought to be followed.