https://www.taxtmi.com/caselaws?id=205835 The Appellate Tribunal upheld the Ld. Commissioner's decision, ruling in favor of the assessee by confirming the deletion of disallowed expenses totaling Rs. 39,51,584. The Tribunal held that section 40(a)(ia) did not apply to reimbursements of actual expenses to airlines, and no TDS was required on such payments as they did not exceed Rs. 50,000 individually, as per section 194C(5). The decision was based on the correct interpretation of the law and relevant judicial precedents, with the Tribunal finding no infirmity in deleting the disallowed expenses. en-us Fri, 13 May 2011 00:00:00 +0530 Mon, 26 Sep 2011 03:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205835 The Appellate Tribunal upheld the Ld. Commissioner's decision, ruling in favor of the assessee by confirming the deletion of disallowed expenses totaling Rs. 39,51,584. The Tribunal held that section 40(a)(ia) did not apply to reimbursements of actual expenses to airlines, and no TDS was required on such payments as they did not exceed Rs. 50,000 individually, as per section 194C(5). The decision was based on the correct interpretation of the law and relevant judicial precedents, with the Tribunal finding no infirmity in deleting the disallowed expenses. Case-Laws Income Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205835