https://www.taxtmi.com/caselaws?id=261615 The court upheld the ITAT's findings that no development rights were sold by the assessee during the relevant assessment years. The court ruled that advances received were not classified as income as no actual sale occurred. Regarding the non-deduction of TDS on reimbursement of service charges, the court supported the assessee's position, stating that TDS was not required on reimbursement expenses. The court upheld the ITAT's decision to allow the deduction of the entire amount paid to the service provider. The appeals were dismissed in favor of the assessee, with no order as to costs. en-us Wed, 15 Jul 2015 00:00:00 +0530 Sat, 05 Mar 2016 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261615 The court upheld the ITAT's findings that no development rights were sold by the assessee during the relevant assessment years. The court ruled that advances received were not classified as income as no actual sale occurred. Regarding the non-deduction of TDS on reimbursement of service charges, the court supported the assessee's position, stating that TDS was not required on reimbursement expenses. The court upheld the ITAT's decision to allow the deduction of the entire amount paid to the service provider. The appeals were dismissed in favor of the assessee, with no order as to costs. Case-Laws Income Tax Wed, 15 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261615