SALARY REIMBURSEMENT NOT SUBJECT TO WITHHOLDING TAX AS FEES FOR TECHNICAL SERVICES: RULES TRIBUNAL
In a recent ruling[efn_note]Serco India Pvt. Ltd v. DCIT, TS-363-ITAT-2023 (DEL)[/efn_note], the Income Tax Appellate Tribunal, Delhi (“Tribunal”) while differentiating the rulings in Centrica India Offshore[efn_note]Centrica India Offshore Pvt. Ltd v. CIT, TS-237-HC-2014 (DEL)[/efn_note]and Northern Operating Systems[efn_note]C.C, CE & ST v. Northern Operating Systems Pvt. Ltd., (2022) 101 GSTR 391 (SC)[/efn_note] ruled that reimbursement of […]