https://www.taxtmi.com/caselaws?id=758885 The Delhi HC held that reimbursement of expenses to non-resident association enterprises did not constitute fees for technical services under Section 9(1)(vii). The court found that the revenue failed to establish that remitted amounts fell within the scope of technical, managerial, or consultative services rendered. Consequently, no obligation arose to deduct tax at source under Section 195, and the addition under Section 40(a)(i) was not sustainable. No substantial question of law arose from the matter. en-us Thu, 04 Apr 2024 00:00:00 +0530 Tue, 18 Mar 2025 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758885 The Delhi HC held that reimbursement of expenses to non-resident association enterprises did not constitute fees for technical services under Section 9(1)(vii). The court found that the revenue failed to establish that remitted amounts fell within the scope of technical, managerial, or consultative services rendered. Consequently, no obligation arose to deduct tax at source under Section 195, and the addition under Section 40(a)(i) was not sustainable. No substantial question of law arose from the matter. Case-Laws Income Tax Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758885