Applicability of section 40(a)(i) of IT Act
Last updated: 17 March 2009
Court :
ITAT DELHI
Brief :
The payment by way of reimbursement of salary and expenses payable outside India or to a non-resident is chargeable under the head “salaries”, and the same is not covered by section 40(a)(i) but is covered by section 40(a)(iii) and in respect of which, tax is deductible at source under section 192 and not under section 195.
Citation :
Dolphin Drilling Ltd.
v.
ACIT
ITA No. 1572/Del/2007
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CA Devanshi Gandhi (Ajani)
Published in Income Tax
Views : 2604
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