https://www.taxtmi.com/caselaws?id=394845 Amounts received as reimbursement of actual travel without any profit element were treated as non-taxable, because the agreement and surrounding facts showed a clear split between technical service fees and third-party or incidental costs. On that basis, the addition on account of reimbursed travel expenses was deleted. Where tax was computed at the applicable treaty rate, surcharge and education cess could not be levied separately unless the treaty expressly permitted it, so those additional levies were also deleted. en-us Wed, 19 Feb 2020 00:00:00 +0530 Mon, 27 Apr 2020 11:13:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394845 Amounts received as reimbursement of actual travel without any profit element were treated as non-taxable, because the agreement and surrounding facts showed a clear split between technical service fees and third-party or incidental costs. On that basis, the addition on account of reimbursed travel expenses was deleted. Where tax was computed at the applicable treaty rate, surcharge and education cess could not be levied separately unless the treaty expressly permitted it, so those additional levies were also deleted. Case-Laws Income Tax Wed, 19 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394845