https://www.taxtmi.com/caselaws?id=370917 The Court upheld the Tribunal's decision to disallow the deduction of travel expenses for technical personnel from technical know-how fees under Section 115A(3) of the Income Tax Act. The expenses were deemed directly related to the technical services provided, falling within the prohibition of the section. Consequently, the appeals were rejected, and each party was directed to bear their respective costs. en-us Wed, 14 Nov 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370917 The Court upheld the Tribunal's decision to disallow the deduction of travel expenses for technical personnel from technical know-how fees under Section 115A(3) of the Income Tax Act. The expenses were deemed directly related to the technical services provided, falling within the prohibition of the section. Consequently, the appeals were rejected, and each party was directed to bear their respective costs. Case-Laws Income Tax Wed, 14 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370917