ITAT: Salary Reimbursement based on Cost to Cost Cannot Attract TDS Liability u/s 195 - 09.05.2022

Income Tax Appellate Tribunal, Bangalore has ruled that Tax Deduction at Source is not applicable to reimbursement of salary based on the cost to cost without any profit element and cannot attract TDS Liability under Section 195 of Income Tax Act,1961.

Tags : Income Tax Appellate Tribunal Section 195 Income Tax Act1961 Tax Deduction at Source

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