https://www.taxtmi.com/caselaws?id=362280 Reimbursement of travel and meal expenses under a service agreement was held not to form part of taxable fee for technical services because the agreement separately bifurcated service fees from reimbursements, and the reimbursements were charged on actuals without any profit element. The Tribunal treated the amounts as external costs borne or paid on behalf of the Indian entity and applied the principle that a genuine reimbursement is not income chargeable to tax. The addition was therefore deleted in favour of the assessee. en-us Wed, 20 Jun 2018 00:00:00 +0530 Fri, 22 Jun 2018 09:01:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362280 Reimbursement of travel and meal expenses under a service agreement was held not to form part of taxable fee for technical services because the agreement separately bifurcated service fees from reimbursements, and the reimbursements were charged on actuals without any profit element. The Tribunal treated the amounts as external costs borne or paid on behalf of the Indian entity and applied the principle that a genuine reimbursement is not income chargeable to tax. The addition was therefore deleted in favour of the assessee. Case-Laws Income Tax Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362280