https://www.taxtmi.com/caselaws?id=793649 Reimbursement of travel and conveyance expenses paid to foreign associated enterprises was held not to fall within the disallowance under section 40(a)(ia) merely because the Assessing Officer treated it as fees for technical services under section 9(1)(vii). The Tribunal followed its earlier year's decision on identical facts, found no reason to depart from that view, and held the disallowance unsustainable; the addition was deleted in favour of the assessee. en-us Wed, 10 Jun 2026 00:00:00 +0530 Sat, 20 Jun 2026 08:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793649 Reimbursement of travel and conveyance expenses paid to foreign associated enterprises was held not to fall within the disallowance under section 40(a)(ia) merely because the Assessing Officer treated it as fees for technical services under section 9(1)(vii). The Tribunal followed its earlier year's decision on identical facts, found no reason to depart from that view, and held the disallowance unsustainable; the addition was deleted in favour of the assessee. Case-Laws Income Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793649