https://www.taxtmi.com/caselaws?id=439810 Reimbursement of actual expenditure supported by debit notes, salary details, bills, vouchers and other contemporaneous records did not attract tax deduction at source because the sums were passed on without any profit or income element. On those facts, the payment retained the character of reimbursement rather than income in the recipient's hands, so TDS liability under Chapter XVII-B did not arise. The consequential demand treating the assessee as an assessee in default, together with interest under section 201(1A), was therefore not sustainable. en-us Wed, 28 Jun 2023 00:00:00 +0530 Sat, 01 Jul 2023 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439810 Reimbursement of actual expenditure supported by debit notes, salary details, bills, vouchers and other contemporaneous records did not attract tax deduction at source because the sums were passed on without any profit or income element. On those facts, the payment retained the character of reimbursement rather than income in the recipient's hands, so TDS liability under Chapter XVII-B did not arise. The consequential demand treating the assessee as an assessee in default, together with interest under section 201(1A), was therefore not sustainable. Case-Laws Income Tax Wed, 28 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439810