https://www.taxtmi.com/caselaws?id=241379 The Tribunal overturned the disallowance under section 40(a)(ia) for a payment made to the holding company without tax deduction, emphasizing that reimbursement of expenses without profit element cannot be taxed. However, in the case of training expenses paid to the holding company without tax deduction, the Tribunal directed reassessment to determine the taxability of amounts paid to trainers through the holding company before applying section 40(a)(ia). en-us Wed, 06 Mar 2013 00:00:00 +0530 Mon, 23 Dec 2013 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241379 The Tribunal overturned the disallowance under section 40(a)(ia) for a payment made to the holding company without tax deduction, emphasizing that reimbursement of expenses without profit element cannot be taxed. However, in the case of training expenses paid to the holding company without tax deduction, the Tribunal directed reassessment to determine the taxability of amounts paid to trainers through the holding company before applying section 40(a)(ia). Case-Laws Income Tax Wed, 06 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241379