https://www.taxtmi.com/caselaws?id=467684 Reimbursement of expenses paid to a holding company, when found on admitted facts to be genuine reimbursement and not an income-bearing payment, does not attract tax deduction at source. On that basis, disallowance under Section 40(a)(ia) of the Income-tax Act, 1961 could not be sustained. The High Court noted that the factual position recorded by the lower authorities was not controverted, and therefore the Revenue's challenge did not raise any substantial question of law. The disallowance was held unsustainable and the assessee succeeded. en-us Tue, 25 Oct 2016 00:00:00 +0530 Mon, 30 Mar 2026 12:26:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467684 Reimbursement of expenses paid to a holding company, when found on admitted facts to be genuine reimbursement and not an income-bearing payment, does not attract tax deduction at source. On that basis, disallowance under Section 40(a)(ia) of the Income-tax Act, 1961 could not be sustained. The High Court noted that the factual position recorded by the lower authorities was not controverted, and therefore the Revenue's challenge did not raise any substantial question of law. The disallowance was held unsustainable and the assessee succeeded. Case-Laws Income Tax Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467684