https://www.taxtmi.com/caselaws?id=398546 The Tribunal upheld the decision to delete the disallowance of reimbursement of sales promotion expenses under section 40(a)(i) of the Income Tax Act, concluding that the payments were reimbursements without any income element, not subject to TDS. The Tribunal also affirmed that the services provided were not managerial or technical, and payments were not chargeable to tax in India. The revenue's appeals were dismissed. en-us Tue, 15 Sep 2020 00:00:00 +0530 Fri, 18 Sep 2020 17:42:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398546 The Tribunal upheld the decision to delete the disallowance of reimbursement of sales promotion expenses under section 40(a)(i) of the Income Tax Act, concluding that the payments were reimbursements without any income element, not subject to TDS. The Tribunal also affirmed that the services provided were not managerial or technical, and payments were not chargeable to tax in India. The revenue's appeals were dismissed. Case-Laws Income Tax Tue, 15 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398546