https://www.taxtmi.com/caselaws?id=287667 Travel and meal reimbursements paid under a service agreement were held not taxable as income or fee for technical services where the training and technical fee was separately identified and the reimbursements were made on actual basis without any profit element. The ITAT Mumbai followed the earlier coordinate bench view in the assessee's own case for prior years and applied the principle that a pure reimbursement, lacking an income component, cannot be brought to tax as technical fees. The addition was therefore unsustainable and was deleted. en-us Tue, 20 Nov 2018 00:00:00 +0530 Mon, 27 Apr 2020 08:13:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287667 Travel and meal reimbursements paid under a service agreement were held not taxable as income or fee for technical services where the training and technical fee was separately identified and the reimbursements were made on actual basis without any profit element. The ITAT Mumbai followed the earlier coordinate bench view in the assessee's own case for prior years and applied the principle that a pure reimbursement, lacking an income component, cannot be brought to tax as technical fees. The addition was therefore unsustainable and was deleted. Case-Laws Income Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287667