https://www.taxtmi.com/caselaws?id=751208 Reimbursement of expatriate salary costs on a cost-to-cost basis, without mark-up, was treated as salary rather than fees for technical services where tax had already been deducted under section 192 and deposited in time. The Revenue failed to show that the head office rendered any technical service, so the payment could not be recharacterised to trigger section 195. On that factual basis and the applicable precedent, section 40(a)(i) was held inapplicable merely because another withholding provision was preferred by the Revenue, and the disallowance was deleted. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 10 Apr 2024 08:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751208 Reimbursement of expatriate salary costs on a cost-to-cost basis, without mark-up, was treated as salary rather than fees for technical services where tax had already been deducted under section 192 and deposited in time. The Revenue failed to show that the head office rendered any technical service, so the payment could not be recharacterised to trigger section 195. On that factual basis and the applicable precedent, section 40(a)(i) was held inapplicable merely because another withholding provision was preferred by the Revenue, and the disallowance was deleted. Case-Laws Income Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751208