Dismissing the appeal of the revenue the Court held that, reimbursement of payments made by assessee to Federation of International Hockey for arranging for provisional services connected with event of Hockey World Cup such as travel, hospitality and provision of food etc., merely represented reimbursement of expenses not liable to tax in India, hence not liable to deduct tax at source. (AY. 2010-11)
PCIT v. Organizing Committee Hero Honda FIH World CUP ( 2018) 100 taxmnn.com 440/ 260 Taxman 180 ( Delhi) (HC) Editorial : SLP of revenue is dismissed, PCIT v. Organizing Committee Hero Honda FIH World CUP. (2019) 260 Taxman 179 (SC)
S. 40(a)(ia) : Amounts not deductible – Deduction at source – Reimbursement of expenses – Federation of International Hockey for arranging for provisional services connected with event of Hockey World Cup–Not liable to deduct tax at source. [S. 9(1)(i), 195]