https://www.taxtmi.com/caselaws?id=281243 The High Court of Bombay dismissed the Revenue's appeal against the decision of the Income Tax Appellate Tribunal regarding disallowance under Section 40(a)(ia) of the Income Tax Act. The court upheld the Tribunal's finding that the payment in question was a reimbursement of costs, specifically administrative expenses, and not subject to tax deduction at the source. Citing precedent, the court concluded that no legal issue arose as the payment was for reimbursement purposes, affirming the Tribunal's decision and dismissing the Revenue's appeal. en-us Tue, 26 Feb 2019 00:00:00 +0530 Mon, 10 Jun 2019 06:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281243 The High Court of Bombay dismissed the Revenue's appeal against the decision of the Income Tax Appellate Tribunal regarding disallowance under Section 40(a)(ia) of the Income Tax Act. The court upheld the Tribunal's finding that the payment in question was a reimbursement of costs, specifically administrative expenses, and not subject to tax deduction at the source. Citing precedent, the court concluded that no legal issue arose as the payment was for reimbursement purposes, affirming the Tribunal's decision and dismissing the Revenue's appeal. Case-Laws Income Tax Tue, 26 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281243