https://www.taxtmi.com/caselaws?id=348943 The court held that the payments made by the appellant to another entity were for reimbursement of expenses and not for professional or technical services, therefore not subject to tax deduction at the source under Section 194J of the Income Tax Act. The court upheld the decision of the lower authorities, ruling in favor of the appellant and dismissing all appeals. The court emphasized that reimbursement of expenses does not attract tax liability, as it does not constitute income under the Act. en-us Mon, 11 Sep 2017 00:00:00 +0530 Thu, 25 Jan 2018 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348943 The court held that the payments made by the appellant to another entity were for reimbursement of expenses and not for professional or technical services, therefore not subject to tax deduction at the source under Section 194J of the Income Tax Act. The court upheld the decision of the lower authorities, ruling in favor of the appellant and dismissing all appeals. The court emphasized that reimbursement of expenses does not attract tax liability, as it does not constitute income under the Act. Case-Laws Income Tax Mon, 11 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348943