TDS u/s 195 - reimbursement of travelling expenses paid to ...

Case Laws Income Tax

December 31, 2020

TDS u/s 195 - reimbursement of travelling expenses paid to foreign parties - a payment in the nature of a mere reimbursement of actual expenses would not be covered by the obligations cast under s. 195 of the Act in the absence of any chargeable income annexed to such payment and consequently Section 40(a)(i) would not be attracted - AT

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TDS u/s 195 - reimbursement of travelling expenses paid to ...

Case Laws Income Tax

December 31, 2020

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