Reimbursement of Expenses in the usage of Third-party Software without any Mark-up is not liable for TDS: ITAT [Read Order]

Reimbursement - expenses - Third-party Software - mark-up - liable - TDS - ITAT - Taxscan

The Income Tax Appellate Tribunal (ITAT), Bangalore has held that the reimbursement of expenses in the usage of third-party software without any markup is not liable for TDS, and provision under section 40(a)(ia) of the Income Tax Act is not sustained. The appellant company has reflected an amount of 1,20,013/- as reimbursement to M/s.Brand Union…

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M/s.Ray+Keshavan Design Associates Private Limited vs The Deputy Commissioner of Income-tax

Counsel for Appellant:   Sri.Chinthan Ghelani

Counsel for Respondent:   Sri.Sankarganesh K


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