https://www.taxtmi.com/caselaws?id=801257 Section 197 nil-withholding certificate proceedings concerned cost cross-charges claimed to be cost-to-cost reimbursements not chargeable to tax. The Assessing Officer treated the services supplied to the associated enterprise as technical services and the related payments as taxable fees for technical services. The Supreme Court dismissed the challenge to the High Court order while clarifying that the Revenue may examine the receipts' taxability in the regular assessment process. en-us Tue, 13 Oct 2026 00:00:00 +0530 Sat, 17 Oct 2026 05:20:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801257 Section 197 nil-withholding certificate proceedings concerned cost cross-charges claimed to be cost-to-cost reimbursements not chargeable to tax. The Assessing Officer treated the services supplied to the associated enterprise as technical services and the related payments as taxable fees for technical services. The Supreme Court dismissed the challenge to the High Court order while clarifying that the Revenue may examine the receipts' taxability in the regular assessment process. Case-Laws Income Tax Tue, 13 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801257