Reimbursement of the expenditure does not generate any income in ...

Reimbursement of expenses is not income; no TDS deduction required. Section 40(a)(ia) disallowance provisions do not apply.

June 19, 2015

Case Laws Income Tax AT

Reimbursement of the expenditure does not generate any income in the hands of the recipient and consequently there was no requirement of deduction of TDS and consequently the provisions of section 40(a)(ia) could not be invoked - AT

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Reimbursement of the expenditure does not generate any income in ...

Reimbursement of expenses is not income; no TDS deduction required. Section 40(a)(ia) disallowance provisions do not apply.

June 19, 2015

Case Laws Income Tax AT

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