Receipt for Reimbursed Expenses Not Considered Remuneration; Exclusion from Taxable Income Confirmed by Court Decision.

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....Valuation - if a receipt is for reimbursing the expenditure incurred for the purpose, the mere act of reimbursement, per se, would not justify the contention of the Revenue that the same, having the character of the remuneration or commission, deserves to be included in the sum amount of remuneration / Commission - demand set aside - AT....