Reimbursement of expenses cannot be treated as fees for technical services

ITAT ALLAHABAD BENCH Obeetee (P.) Ltd. versus Additional Commissioner of Income-tax IT APPEAL NO. 249 (All.) OF 2011 [ASSESSMENT YEAR 2005-06] Date of Pronouncement – 23.11.2012 ORDER A.L. Gehlot, Accountant Member This is an appeal filed by the assessee against the order dated 15.09.2011 passed by the ld. CIT(A), Allahabad for the Assessment Year 2005-06. 2. The assessee has raised the following grounds of appeal :- “1. Because “CIT(A)” has erred in law and on facts in holding to the effect that (a) Addl. CIT, Range-III, Mirzapur stood validly vested ...