ITAT remanded matter to consider issue of AMP exp. in absence of any specific agreement to incur it

IT/ILT: Where assessee entered into agreement with overseas entity to avail services of its employee at location of assessee and assessee made payments in respect of reimbursement of salaries of seconded employees without deducting TDS under section 195, since assessee did not file Secondment Agreement, assessee was directed to file Secondment Agreement before AO and AO was directed to verify same.

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