https://www.taxtmi.com/highlights?id=56625 Income accrued in India - Reimbursement of expenses as “not income” - royalty or fees for technical services - Since the payment in the case of the assessee was neither received from the Government nor from the Indian concern, it was hold that the provisions of section 44DA of the Act were not applicable. - AT en-us Mon, 08 Feb 2021 14:34:10 +0530 Mon, 08 Feb 2021 14:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56625 Income accrued in India - Reimbursement of expenses as “not income” - royalty or fees for technical services - Since the payment in the case of the assessee was neither received from the Government nor from the Indian concern, it was hold that the provisions of section 44DA of the Act were not applicable. - AT Highlights Income Tax Mon, 08 Feb 2021 14:34:10 +0530 https://www.taxtmi.com/highlights?id=56625