TDS u/s 195 not deductible on mere reimbursement

Flipkart Internet Private Limited Vs DCIT (Karnataka High Court) TDS not deductible u/s 195 as the petitioner only seeks to make payment to ‘Walmart Inc.’ of its payment to the seconded employee which is stated to be by way of reimbursement Facts- In the course of its business, the petitioner is stated to have made payments in the nature of “pure reimbursements” to M/s.Walmart Inc. for AY 2020-2021 and in that regard had requested the Department for issuance of a ‘Certificate of No Deduction of Tax at Source’. The payment of salaries to the deputed expatriat...