https://www.taxtmi.com/caselaws?id=215082 Reimbursement of expenses paid to a sister concern for purchases made on behalf of the assessee was not liable to tax deduction at source under section 194J because the amount was not income, profit, margin, or consideration for any service. The underlying supplier payment had already suffered TDS and been remitted to the Government, so the reimbursement retained its character as a pure expense recovery. As no tax was deductible on that payment, the basis for treating the assessee as an assessee in default under section 201(1) failed, and the consequential interest under section 201(1A) was also not sustainable. en-us Fri, 25 May 2012 00:00:00 +0530 Mon, 16 Jul 2012 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215082 Reimbursement of expenses paid to a sister concern for purchases made on behalf of the assessee was not liable to tax deduction at source under section 194J because the amount was not income, profit, margin, or consideration for any service. The underlying supplier payment had already suffered TDS and been remitted to the Government, so the reimbursement retained its character as a pure expense recovery. As no tax was deductible on that payment, the basis for treating the assessee as an assessee in default under section 201(1) failed, and the consequential interest under section 201(1A) was also not sustainable. Case-Laws Income Tax Fri, 25 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215082