The Commissioner Of Income Tax -Tds1 v. M/S. Sahara One Media &Entertainment Pvt. Ltd

IN THE HIGH COURT OF JDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 690 OF 2010 The Commissioner of Income Tax -TDS1..Appellant. Vs. M/s. Sahara One Media &Entertainment Pvt. Ltd., ..Respondent. WITH INCOME TAX APPEAL NO. 1736 OF 2010 The Commissioner of Income Tax -TDS1..Appellant. Vs. M/s. Sahara One Media &Entertainment Pvt. Ltd., ..Respondent. Mr. Suresh Kumar for the Appellant. Mr. P.J. Pardiwala, Sr. Counsel i/by Subodh Kurdukar for Respondent. CORAM : J.P. DEVADHAR AND A.A. SAYED, JJ. DATE : 6TH JULY, 2011. P.C. Whether the Income Tax Appellate Tribunal was justified in confirming the order of the CIT(A) in deleting the demand raised under Section 201(1) and 201 (1A) of the Income Tax Act, 1961 is the question raised in this appeal. 2.The finding of fact recorded by the Tribunal is that the amount paid by the assessee without deducting tax at source was by way of reimbursement of the expenses incurred by Sahara India Entertainment Management Company Limited on behalf of the assessee. If the expenditure incurred by the assessee by way of reimbursement of expenses, then to such expenditure incurred by the assessee the provisions of Section 194C would not apply. In our opinion, decision of the Tribunal cannot be faulted. Hence the appeals are dismissed. No order as to costs. ( A.A. SAYED, J. ) (J.P. DEVADHAR, J.)