https://www.taxtmi.com/caselaws?id=222147 The ITAT Kolkata allowed the appeal, ruling in favor of the assessee on both grounds of disallowance under section 40(a)(ia) of the IT Act. The Tribunal held that TDS deduction was not required for payments to concerns for Customs Clearance expenses and reimbursement, based on relevant precedents and agreements for separate billings. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 22 Mar 2013 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222147 The ITAT Kolkata allowed the appeal, ruling in favor of the assessee on both grounds of disallowance under section 40(a)(ia) of the IT Act. The Tribunal held that TDS deduction was not required for payments to concerns for Customs Clearance expenses and reimbursement, based on relevant precedents and agreements for separate billings. Case-Laws Income Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222147