Pure reimbursement does not give rise to any income & cannot be treated as FTS

Synamedia Ltd. [formerly known as ‘NDS Limited’] Vs ACIT (ITAT Bangalore)

It is the case of the Assessee that the receipts in question are pure reimbursement of expenses incurred by the Assessee for and on behalf of NDS Pay TV. It is the case of the revenue that (Para 2.1

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