https://www.taxtmi.com/caselaws?id=328983 Reimbursement of expatriates' travelling expenses and living allowance were considered in the context of whether they formed taxable income as fees for technical services. The analysis noted that identical receipts had already been treated as non-taxable in earlier years by the Tribunal and that the Dispute Resolution Panel had deleted the additions in later years. Although the Revenue argued that the amounts were part of the service fee because of the related-party service arrangement, the recurring treatment across connected years supported consistency. The receipts were therefore not treated as taxable income in the assessee's hands. en-us Fri, 17 Jun 2016 00:00:00 +0530 Mon, 20 Jun 2016 12:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328983 Reimbursement of expatriates' travelling expenses and living allowance were considered in the context of whether they formed taxable income as fees for technical services. The analysis noted that identical receipts had already been treated as non-taxable in earlier years by the Tribunal and that the Dispute Resolution Panel had deleted the additions in later years. Although the Revenue argued that the amounts were part of the service fee because of the related-party service arrangement, the recurring treatment across connected years supported consistency. The receipts were therefore not treated as taxable income in the assessee's hands. Case-Laws Income Tax Fri, 17 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328983