In the matter before Tribunal in (2023] 30 ITR (Trib)-OL 720 (ITAT[Bang] the case involved the question of withholding of tax on secondment salaries and bandwidth charges payments to associate overseas entity on cost to cost basis and the bench held that there is no liability to deduct tax at sourceon such payments.
In defence the assessee produced invoices raised by third party upon associate entity and allocation formula to establish that there is no income element added.
