Nature of receipt from TIL - payment of reimbursements - ...
Case Laws Income Tax
December 6, 2017
Nature of receipt from TIL - payment of reimbursements - Assessee was not the ultimate beneficiary of the sum in question nor did it render any service to TIL. There is no basis on which the AO came to the conclusion that the sum in question was FTS in the hands of the Assessee. - AT
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