Government has implemented the policy of fee
7/75
WP 775/2014
reimbursement to SC, ST, and OBC students pursuing their professional courses
in Maharashtra ... 2013, the
Government restricted this benefit of fee reimbursement to only those SC, ST,
and OBC students that had taken admission through
amount (after
set off of gains), which is also reimbursed by the group company.
11. That the assessing officer erred on facts ... Marketing services 3,90,14,678 TNMM OP/OC
availed
5 Reimbursement of 1,19,52,735 TNMM OP/OC
expenses paid to
associated
enterprise
amounting to Rs.3,19,89,426/- the returned income
by treating reimbursements/recharges of actual cost incurred by the
appellant under an Agreement ... circumstances of
the case and in law in treating the cost reimbursements received
from its Indian entities on actual basis as income chargeable
under whom the
drivers were working, and the Bank was merely "reimbursing" the same to
the said Executives. This is clear from ... vouchers issued by the bank which
clearly mention that it is 'reimbursement of salary'
8. Mr. Arora submits that the Tribunal after noting
direction against
respondent nos.4 and 5 to process the application
for reimbursement of entire tuition fees paid by
the petitioner to respondent ... scheme promulgated vide
Government Resolution dated 19.08.1995. The
petitioner is sanctioned reimbursement of an amount
of Rs.6000/- claiming to be as per circular dated
adjustment which the TPO has
made in these two years, towards reimbursement of expenses
without mark-up by the assessee ... Nike India Pvt. Ltd., Nike India should not have reimbursed the
same. These expenditures which were on travel, accommodation
and conveyance, salary payment to employees
1877/Mum/2018 raised the following grounds: -
"1. Disallowance of reimbursement of expenses under
section 40(a)(ia) of the Act
The learned ... Commissioner of Income tax,
Range 11(3)(1) ('AO') of reimbursement of demurrage expenses
made to non-residents including group entities
assessee in its appeal raised the following grounds: -
"1. Disallowance of reimbursement of expenses under
section 40(a)(ia) of the Act
Based ... Commissioner of Income tax,
Range 11(3)(1) ('AO') of reimbursement of demurrage expenses
made to non-residents including group entities
assessee company pursuant to
certain related party transactions had received amounts towards reimbursement of expenses.
Also, it was noticed by the A.O that ... assessee company had reimbursed its share of
common pool expenses which were claimed to have been incurred by its related parties
this head was
allowable particularly gift to employees, other staff welfare expenses,
reimbursement of school fees etc.
The assessee had replied to the AO stating ... following expenditures namely; (i) Festival celebration -
Rs.6,36,292/-, (ii) Scholarship / Reimbursement of School Fee - Rs.2,87,370/-,
(iii) Gift to employees
