https://www.taxtmi.com/caselaws?id=776343 The ITAT Mumbai held that reimbursements received by the assessee for expenses related to seconded employees and the UK branch of HDPI were not taxable as fees for technical services, as these payments lacked any element of profit or markup. The Tribunal relied on its prior decision for AY 2011-12, where similar reimbursements were held non-taxable. The Assessing Officer's addition was rejected, and the CIT(A)'s order deleting the addition was upheld. The Revenue failed to provide new facts to justify a different conclusion. The assessee's appeal was allowed. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 08 Aug 2025 05:20:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776343 The ITAT Mumbai held that reimbursements received by the assessee for expenses related to seconded employees and the UK branch of HDPI were not taxable as fees for technical services, as these payments lacked any element of profit or markup. The Tribunal relied on its prior decision for AY 2011-12, where similar reimbursements were held non-taxable. The Assessing Officer's addition was rejected, and the CIT(A)'s order deleting the addition was upheld. The Revenue failed to provide new facts to justify a different conclusion. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776343