29 November 2008
As per Circular No. 715 dated 08.08.1995 and as per decision given by Delhi bench of ITAT in the case ITO V. Dr. William Schwabe India (P) Ltd., reimbursement of expenses for which bill is separately raised did not attract the provision of Section 194J.
However if a consolidated bill is raised then the entire amount of bill is subject to TDS. (Professional Service + Expenses)
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