https://www.taxtmi.com/caselaws?id=307100 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to delete the addition made by the Assessing Officer under section 40(a)(i) of the Income-tax Act, 1961. The Tribunal found that the reimbursements made by the assessee to a non-resident company did not involve any income element and were not subject to tax deduction under section 195. The Tribunal relied on earlier ITAT orders and concluded that the addition was rightly deleted. Consequently, the revenue's appeal was dismissed, and the CIT(A)'s decision was upheld. en-us Mon, 09 May 2022 00:00:00 +0530 Fri, 17 Mar 2023 21:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307100 The Tribunal upheld the Commissioner of Income Tax (Appeals) decision to delete the addition made by the Assessing Officer under section 40(a)(i) of the Income-tax Act, 1961. The Tribunal found that the reimbursements made by the assessee to a non-resident company did not involve any income element and were not subject to tax deduction under section 195. The Tribunal relied on earlier ITAT orders and concluded that the addition was rightly deleted. Consequently, the revenue's appeal was dismissed, and the CIT(A)'s decision was upheld. Case-Laws Income Tax Mon, 09 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307100