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ITAT Mumbai following the decision of the SC, reiterates that pure reimbursements without service element are not taxable — but can GST’s deeming provisions stretch this far?

This article is Published at --à https://www.taxtmi.com/article/detailed?id=14957

One of the recurring controversies in tax law is whether a mere reimbursement of expenses can itself be subjected to tax. Under the Income-tax framework, courts and tribunals have consistently held that where payments are purely...