https://www.taxtmi.com/caselaws?id=119606 The Tribunal determined that the remittance made by the assessee to the HK company was purely a reimbursement of pre-bid expenses and did not constitute fees for technical services (FTS). Consequently, the remittance did not contain any income element, and the assessee was not liable to deduct tax under section 195(1) of the Income-tax Act. The Tribunal allowed the cross-objection filed by the assessee and dismissed the appeal filed by the revenue, aligning with the view that no tax deduction at source was required on the reimbursement. en-us Fri, 23 Feb 2007 00:00:00 +0530 Mon, 19 Feb 2024 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119606 The Tribunal determined that the remittance made by the assessee to the HK company was purely a reimbursement of pre-bid expenses and did not constitute fees for technical services (FTS). Consequently, the remittance did not contain any income element, and the assessee was not liable to deduct tax under section 195(1) of the Income-tax Act. The Tribunal allowed the cross-objection filed by the assessee and dismissed the appeal filed by the revenue, aligning with the view that no tax deduction at source was required on the reimbursement. Case-Laws Income Tax Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119606