https://www.taxtmi.com/caselaws?id=405683 The case involved the disallowance of expenses under Section 40(a)(i) of the Income-tax Act due to non-deduction of tax at source. The Tribunal determined that seminar, training, printing, and staff welfare expenses were reimbursements not subject to tax deduction. However, IT expenses required further examination to ascertain if they constituted fees for technical services or business process outsourcing. The Tribunal remanded the issue for detailed analysis by the Assessing Officer. The appeal was partly allowed, with the order pronounced in Open Court on 24th March 2021. en-us Wed, 24 Mar 2021 00:00:00 +0530 Thu, 25 Mar 2021 09:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405683 The case involved the disallowance of expenses under Section 40(a)(i) of the Income-tax Act due to non-deduction of tax at source. The Tribunal determined that seminar, training, printing, and staff welfare expenses were reimbursements not subject to tax deduction. However, IT expenses required further examination to ascertain if they constituted fees for technical services or business process outsourcing. The Tribunal remanded the issue for detailed analysis by the Assessing Officer. The appeal was partly allowed, with the order pronounced in Open Court on 24th March 2021. Case-Laws Income Tax Wed, 24 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405683