https://www.taxtmi.com/caselaws?id=254857 Separate bills for reimbursement of actual expenses incurred by clearing and forwarding agents, where the reimbursement is distinct from service charges and contains no income element, do not attract tax deduction at source; disallowance under section 40(a)(ia) was therefore unwarranted. Commission expenditure was also protected by the proviso to section 40(a)(ia) because tax had been deducted under section 194H and deposited before the due date for furnishing the return under section 139(1); the retrospective application of the proviso supported relief. Both disallowances were deleted and the assessee obtained full relief. en-us Thu, 13 Nov 2014 00:00:00 +0530 Fri, 02 Jan 2015 10:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254857 Separate bills for reimbursement of actual expenses incurred by clearing and forwarding agents, where the reimbursement is distinct from service charges and contains no income element, do not attract tax deduction at source; disallowance under section 40(a)(ia) was therefore unwarranted. Commission expenditure was also protected by the proviso to section 40(a)(ia) because tax had been deducted under section 194H and deposited before the due date for furnishing the return under section 139(1); the retrospective application of the proviso supported relief. Both disallowances were deleted and the assessee obtained full relief. Case-Laws Income Tax Thu, 13 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254857