The Commissioner Of Income Tax-Tds v. M/S. The Zandu Pharmaceutical Works Ltd

SSM IN THE HIGH COURT OF JUDICATURE OF BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 2187 OF 2010 The Commissioner of Income Tax-TDS.... AppellantVERSUS M/s. The Zandu Pharmaceutical Works Ltd. .... Respondent Mr. Suresh Kumar for the Appellant.Ms. Priti Shukla for the Respondent. CORAM:J. P. DEVDHAR ANDMRS. MRIDULA BHATKAR J.J.DATED:JANUARY 25, 2011. P.C.: Three questions are raised in this Appeal. As regards the first two questions are concerned, learned Counsel for the revenue states that the said questions are covered against revenue by the decision of this Court in the case of Commissioner of Income Tax V/s. Glenmark Pharmaceuticals Ltd. reported in (2010) 324 ITR 199. 2.Insofar as the third question is concerned, the Tribunal has held that the reimbursement of statutory expenses do not have any element of income and, therefore, no tax is required to be deducted where the amount represents reimbursement of statutory duty. In our opinion, no fault can be found with the above decision of the Tribunal. 3. Accordingly, the Appeal is dismissed. (MRIDULA BHATKAR, J) (J. P. DEVDHAR, J)