Whether reimbursement of traveling expenses received by non-resident assessee is taxable as fees for technical services?

IN THE ITAT MUMBAI BENCH ‘L’ Saipem S.A. versus Deputy Director of Income-tax, (International Taxation)-2(1), Mumbai IT APPEAL NOS. 3223 & 3224 (MUM.) OF 2008 [ASSESSMENT YEARS 2003-04 & 2004-05] AUGUST 24, 2012 ORDER R.S. Syal, Accountant Member These two appeals by the assessee relate to the assessment years 2003-2004 and 2004-2005. Since some of the issues raised in these two appeals are common, we are, therefore, proceeding to dispose them off by this consolidated order for the sake of convenience. Assessment Year 2003-2004 2. The only issue raised in t...