https://www.taxtmi.com/caselaws?id=194878 The ITAT Chandigarh dismissed all Revenue appeals, upholding the deletion of additions under section 40(a)(ia) of the Income Tax Act for payments made to HRTC as reimbursement of expenses. The decision was based on a previous Tribunal order that clarified payments to HRTC were not subject to TDS, leading to the rejection of the Revenue's appeals and affirmation of the deletion of additions. en-us Thu, 20 Nov 2014 00:00:00 +0530 Thu, 05 Oct 2017 09:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=194878 The ITAT Chandigarh dismissed all Revenue appeals, upholding the deletion of additions under section 40(a)(ia) of the Income Tax Act for payments made to HRTC as reimbursement of expenses. The decision was based on a previous Tribunal order that clarified payments to HRTC were not subject to TDS, leading to the rejection of the Revenue's appeals and affirmation of the deletion of additions. Case-Laws Income Tax Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=194878