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Applicability of tds on apportionment of expenses

This query is : Resolved 

22 February 2014 If Company A incurred advertisement expenses in large & apportion this expenses to their group company Say Company B, is TDS applicable on apportionment of expenses paid by Company B to Company A?

Please Advice? Any case law is available for this matter??

23 February 2014 yes. Service tax and TDS both applicable for this apportionment

24 February 2014 We can construe apportionment as reimbursement of expenses & there is seperate invoice for this so, u can take shelter of ITO Vs. Dr. Willmar Schwabe India (P) Ltd
http://indiankanoon.org/doc/1374762/

Plz correct me if i m wrong




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