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Reimbursement to 'FIH' for arranging provisional services connected to Hockey World Cup not liable to tax: SC

December 1, 2018[2018] 100 taxmann.com 441 (SC)/[2019] 260 Taxman 179 (SC)

IT/ILT: Where High Court upheld Tribunal's order that 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, SLP filed against said order of High Court was to be dismissed

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