https://www.taxtmi.com/caselaws?id=408163 The Tribunal allowed the assessee's appeals, quashing the tax withholding demands under section 201(1) r.w.s. 195. It concluded that the payments made were reimbursements of actual expenses, not taxable in India, and that vicarious liability under section 195 could not survive once the primary liability was negated. All other issues raised by the assessee were deemed infructuous and dismissed. en-us Fri, 21 May 2021 00:00:00 +0530 Wed, 02 Jun 2021 08:39:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408163 The Tribunal allowed the assessee's appeals, quashing the tax withholding demands under section 201(1) r.w.s. 195. It concluded that the payments made were reimbursements of actual expenses, not taxable in India, and that vicarious liability under section 195 could not survive once the primary liability was negated. All other issues raised by the assessee were deemed infructuous and dismissed. Case-Laws Income Tax Fri, 21 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408163