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1 - 10 of 14 (0.94 seconds)The Income Tax Act, 1961
Section 192 in The Income Tax Act, 1961 [Entire Act]
Section 144C in The Income Tax Act, 1961 [Entire Act]
Article 12 in Constitution of India [Constitution]
Article 15 in Constitution of India [Constitution]
Dcit, Gurgaon vs M/S. Dlf Projects Ltd., Gurgaon on 27 November, 2018
35. It is observed that documents filed by assessee do not throw
any light on these questions. In our considered opinion, inference
that could be drawn from documents filed by assessee does not
distinguish present case from Centrica offshore India (P.)
Ltd. case (supra) and documents produced by assessee are no
substitute for Secondment Agreement and fails assessee in
discharge of its burden of proof. It would be relevant to go
through secondment agreement before coming to a conclusion.
35.1. Neither before DRP nor before us assessee filed
Secondment Agreement. Assessee is therefore directed to file
Secondment Agreement before Ld.AO and Ld.AO is then directed
to verify the same. In the event assessee is not able to
demonstrate through the Secondment Agreement that the
payment made to A.E. is in nature of reimbursement of salary
paid by A.E. to seconded employees in India, Ld.AO shall
consider the issue as per law. We are therefore remitting the
issue back to file of ld.AO to verify nature of reimbursement as
per law.