Reimbursement of expenses is not income; no TDS deduction required. Section 40(a)(ia) disallowance provisions do not apply. https://www.taxtmi.com/highlights?id=23398 Reimbursement of the expenditure does not generate any income in the hands of the recipient and consequently there was no requirement of deduction of TDS and consequently the provisions of section 40(a)(ia) could not be invoked - AT en-us Fri, 19 Jun 2015 19:44:48 +0530 Fri, 19 Jun 2015 19:44:48 +0530 TaxTMI RSS Generator Reimbursement of expenses is not income; no TDS deduction required. Section 40(a)(ia) disallowance provisions do not apply. https://www.taxtmi.com/highlights?id=23398 Reimbursement of the expenditure does not generate any income in the hands of the recipient and consequently there was no requirement of deduction of TDS and consequently the provisions of section 40(a)(ia) could not be invoked - AT Highlights Income Tax Fri, 19 Jun 2015 19:44:48 +0530 https://www.taxtmi.com/highlights?id=23398