https://www.taxtmi.com/caselaws?id=350622 The Tribunal partly allowed the assessee's appeal by upholding the disallowance related to fees paid to Medunet Europe B.V., setting aside the disallowance related to expenses paid to Pfizer Corporation Hong Kong Limited, and restoring the issue of scholarship fees for further examination. The Revenue's appeal was dismissed as the Tribunal upheld the deletion of the disallowance of cross charges paid to M/s. Pfizer Ltd., emphasizing that reimbursements without profit elements do not attract tax deduction at source. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350622 The Tribunal partly allowed the assessee's appeal by upholding the disallowance related to fees paid to Medunet Europe B.V., setting aside the disallowance related to expenses paid to Pfizer Corporation Hong Kong Limited, and restoring the issue of scholarship fees for further examination. The Revenue's appeal was dismissed as the Tribunal upheld the deletion of the disallowance of cross charges paid to M/s. Pfizer Ltd., emphasizing that reimbursements without profit elements do not attract tax deduction at source. Case-Laws Income Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350622