I-T - Whether when assessees reimburse costs to a third party for manufacturing steel in a pre-determined ratio, such payments are to be treated as FTS, liable to withholding tax - NO: ITAT

The payments made to third party, which is independent Company, towards services availed for operating and maintaining an integrated steel plant cannot be said to be reimbursement merely because the said third party charged at cost. Unlike as required u/s 195, element of income is not essential for deduction of tax u/s 194C. In case, the third party has no income or not liable to tax, there is a provision under the Act to obtain a certificate u/s 197 for no deduction of tax.

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