https://www.taxtmi.com/caselaws?id=177736 The ITAT Delhi ruled in favor of the assessee, holding that payments to Albatross CFS Pvt. Ltd. were reimbursements, not subject to TDS deduction. The Tribunal found no profit element in the payments, exempting them from TDS under Section 40 (a) (ia). The decision was based on payment nature and legal interpretations, allowing the appeal. en-us Mon, 28 Jan 2013 00:00:00 +0530 Sat, 16 Jan 2016 17:11:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177736 The ITAT Delhi ruled in favor of the assessee, holding that payments to Albatross CFS Pvt. Ltd. were reimbursements, not subject to TDS deduction. The Tribunal found no profit element in the payments, exempting them from TDS under Section 40 (a) (ia). The decision was based on payment nature and legal interpretations, allowing the appeal. Case-Laws Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177736