https://www.taxtmi.com/caselaws?id=270379 The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision in the first issue, ruling that the reimbursement cost incurred by the assessee was not subject to TDS provisions under Section 40(a)(ia). The Tribunal referred to previous decisions and case law supporting that reimbursement of actual expenses is not taxable. In the second issue, the Tribunal reversed the CIT(A)'s decision and allowed the appeal by the assessee, holding that reimbursement of rework costs did not generate income and therefore, was not subject to TDS. The appeal by the Revenue was dismissed, and the appeal by the assessee was allowed. en-us Thu, 15 Oct 2015 00:00:00 +0530 Tue, 05 Jan 2016 11:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270379 The Tribunal upheld the Commissioner of Income Tax (Appeals) [CIT(A)]'s decision in the first issue, ruling that the reimbursement cost incurred by the assessee was not subject to TDS provisions under Section 40(a)(ia). The Tribunal referred to previous decisions and case law supporting that reimbursement of actual expenses is not taxable. In the second issue, the Tribunal reversed the CIT(A)'s decision and allowed the appeal by the assessee, holding that reimbursement of rework costs did not generate income and therefore, was not subject to TDS. The appeal by the Revenue was dismissed, and the appeal by the assessee was allowed. Case-Laws Income Tax Thu, 15 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270379