Indian company also need not reimburse the same. It was held that the rupee reimbursement relates to the reimbursement of the expenditure already incurred ... foreign consultant company, the Indian company reimbursed the same. The reimbursement of such expenses is only to compensate the expenses incurred by the foreign consultant
would not be income, reimbursement simpilciter. He, however, with his usual candour, did not dispute the proposition that reimbursement of expenses which do not result ... under the obligation of meeting such expenses directly or indirectly. Therefore, where the expenses incurred are reimbursed, the amount of reimbursement would
change in facts.
3. Reimbursement of expenses
3.1 the learned CIT(A) erred in holding that the expenses reimbursed by
abacus Distribution Systems (India ... learned CIT(A) erred in not appreciating that the expenses
reimbursed by ADSIL were towards expenses incurred by the
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Sabre Asia Pacific
India. Since the expenses are incurred on behalf of
WNS India, the expenses in respect of such international
telecom connectivity are reimbursed by WNS India ... accordingly reimbursed by WNS India to the assessee. It was
stated that these recoveries represented reimbursement at cost
of the expenses incurred by the assessee
nitrate etc. AO has disallowed medical
reimbursement expenses, medical expenses for treatment in
approved hospitals and township expenses on the ground that no
such amount ... providing medical reimbursement expenses to its employees;
medical expenses for treatment in approved hospitals to its
employees; and incurring township maintenance expenses for the
towns
unexplained credits under Section 68 , there was no justification to allow reimbursement of expenses at 3 per cent of the deposits mobilized. Secondly, the deposits
incurring
excessive AMP expenses and holding that such excessive AMP expenses should
be reimbursed by the AEs by applying BLT as „Other Method‟;
11. erred ... expenditure reimbursed;
30. Without prejudice to the above, erred in making a separate transfer
pricing adjustment on account of reimbursement of expenses
respect of salary
commission and other expenses reimbursed to USHA India Ltd
(viii) Disallowance of Rs. 39,52,663/- pertaining to bill discounting
charges ... account of publicity/advertisement expenses. It
was submitted that these expenses were also in the nature of
reimbursement of expenses and were covered in favour
appellant submitted that it is purely
reimbursement expenses and agency charges to M/s. Sureways
Shipping Solutions and it is a settled principle ... Sureways Shipping Solutions
includes the expenses on account of packing charges, etc.. The fact that
the expenses solely reimbursed are not included of any profit
cost to cost basis the common pool expenses viz. finance
expenses, administrative expenses and human resource expenses to the assessee by
CWNIPL, therefore, there ... expenses) on cost to cost basis. As such, it was submitted before the lower authorities, as well
as before us, that the expenses reimbursed
