https://www.taxtmi.com/caselaws?id=178721 The Appellate Tribunal ITAT Mumbai ruled in favor of the appellant, holding that expenses on freight charges and clearing & forwarding charges were reimbursement in nature and exempt from TDS under section 194C. The tribunal found that TDS had already been deducted by the agent, preventing double taxation. The tribunal also determined that Circular No. 715 dated 08.08.1995 of CBDT was not applicable due to separate invoices issued for reimbursement and service charges. As a result, the disallowance was deleted, and the revenue's appeal was dismissed. en-us Mon, 26 Aug 2013 00:00:00 +0530 Tue, 13 Dec 2016 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178721 The Appellate Tribunal ITAT Mumbai ruled in favor of the appellant, holding that expenses on freight charges and clearing & forwarding charges were reimbursement in nature and exempt from TDS under section 194C. The tribunal found that TDS had already been deducted by the agent, preventing double taxation. The tribunal also determined that Circular No. 715 dated 08.08.1995 of CBDT was not applicable due to separate invoices issued for reimbursement and service charges. As a result, the disallowance was deleted, and the revenue's appeal was dismissed. Case-Laws Income Tax Mon, 26 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178721