https://www.taxtmi.com/caselaws?id=32089 The Authority determined that payments made by the applicant to Danfoss Singapore for services were not mere reimbursements but contained an income element. Consequently, the payments were deemed subject to tax withholding under section 195 of the Income-tax Act, 1961. The Authority emphasized that the service fees were not directly linked to actual costs incurred by Danfoss Singapore and were considered a quid pro quo for services rendered, rather than simple reimbursements. en-us Fri, 14 May 2004 00:00:00 +0530 Thu, 15 Mar 2012 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32089 The Authority determined that payments made by the applicant to Danfoss Singapore for services were not mere reimbursements but contained an income element. Consequently, the payments were deemed subject to tax withholding under section 195 of the Income-tax Act, 1961. The Authority emphasized that the service fees were not directly linked to actual costs incurred by Danfoss Singapore and were considered a quid pro quo for services rendered, rather than simple reimbursements. Case-Laws Income Tax Fri, 14 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32089