https://www.taxtmi.com/highlights?id=56133 TDS u/s 195 - reimbursement of travelling expenses paid to foreign parties - a payment in the nature of a mere reimbursement of actual expenses would not be covered by the obligations cast under s. 195 of the Act in the absence of any chargeable income annexed to such payment and consequently Section 40(a)(i) would not be attracted - AT en-us Thu, 31 Dec 2020 13:58:27 +0530 Thu, 31 Dec 2020 13:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56133 TDS u/s 195 - reimbursement of travelling expenses paid to foreign parties - a payment in the nature of a mere reimbursement of actual expenses would not be covered by the obligations cast under s. 195 of the Act in the absence of any chargeable income annexed to such payment and consequently Section 40(a)(i) would not be attracted - AT Highlights Income Tax Thu, 31 Dec 2020 13:58:27 +0530 https://www.taxtmi.com/highlights?id=56133