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 reg

Please become a Premium member. If you are already a Premium member, login here to access the full content.