Reimbursement of expense received in connection with the rendering of consultancy services not taxable as ‘fees for technical services’

Dy. Director of Income-tax (International Taxation)- I Vs. Louis Berger International Inc. (ITAT Hyderabad)– Reimbursable expenses being received in connection with the rendering of consultancy services is not taxable as ‘fees for technical services’ in accordance with clause (vii) of sub-section (i) of Section 9 of the I.T. Act, 1961 read with Part 4 of Article 12 of the DTAA with USA.

IN THE INCOME TAX APPELLATE TRIBUNAL
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