https://www.taxtmi.com/caselaws?id=217878 The Tribunal ruled in favor of the assessee for assessment years 2003-2004 and 2004-2005, holding that the reimbursement of traveling expenses and living allowances should not be considered as fees for technical services. The expenses were found to be distinct from the fees for technical services based on the agreements and invoices, with no element of profit included in the reimbursements. The Tribunal's decision aligned with previous legal precedents, ultimately allowing the appeals for both assessment years. en-us Fri, 24 Aug 2012 00:00:00 +0530 Mon, 29 Oct 2012 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217878 The Tribunal ruled in favor of the assessee for assessment years 2003-2004 and 2004-2005, holding that the reimbursement of traveling expenses and living allowances should not be considered as fees for technical services. The expenses were found to be distinct from the fees for technical services based on the agreements and invoices, with no element of profit included in the reimbursements. The Tribunal's decision aligned with previous legal precedents, ultimately allowing the appeals for both assessment years. Case-Laws Income Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217878