The Income Tax Appellate Tribunal (ITAT) delivered a ruling dated 31 January 2008 in the case of Ashok Leyland Ltd. v. Deputy CIT (2008-TIOL-205-ITAT-MAD), in which it held that the reimbursement of travel expense made to a foreign company pursuant to a technical assistance agreement, was chargeable to tax as part of fees for technical services (FTS) and therefore liable to withholding tax in Indi…