https://www.taxtmi.com/caselaws?id=241431 Section 248 permits a payer who has deducted and remitted tax to seek a declaration that no tax was deductible, and the remedy is not confined to cases where prior relief was sought under section 195(2); the appellate forum was competent to entertain the claim. Reimbursement of salary cost for deputed expatriate personnel, where the employees remained on the foreign group company's payroll and no technical services or know-how were made available, was treated as a non-chargeable reimbursement rather than income liable to tax in India. On those facts, section 195 did not apply, the related disallowance mechanism under section 40(a)(i) could not operate, and no TDS was required. en-us Thu, 14 Feb 2013 00:00:00 +0530 Tue, 24 Dec 2013 08:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241431 Section 248 permits a payer who has deducted and remitted tax to seek a declaration that no tax was deductible, and the remedy is not confined to cases where prior relief was sought under section 195(2); the appellate forum was competent to entertain the claim. Reimbursement of salary cost for deputed expatriate personnel, where the employees remained on the foreign group company's payroll and no technical services or know-how were made available, was treated as a non-chargeable reimbursement rather than income liable to tax in India. On those facts, section 195 did not apply, the related disallowance mechanism under section 40(a)(i) could not operate, and no TDS was required. Case-Laws Income Tax Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241431