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    <title>2011 (12) TMI 104 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the assessee&#039;s argument that tax deduction at source is applicable to income, not expenses. The Court cited precedents to support the non-deductibility of tax on reimbursement expenses incurred by the parent company. It was noted that no substantial question of law arose, and the appeal was dismissed based on established interpretations of tax deduction provisions.</description>
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      <description>The High Court upheld the assessee&#039;s argument that tax deduction at source is applicable to income, not expenses. The Court cited precedents to support the non-deductibility of tax on reimbursement expenses incurred by the parent company. It was noted that no substantial question of law arose, and the appeal was dismissed based on established interpretations of tax deduction provisions.</description>
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