https://www.taxtmi.com/caselaws?id=179998 Pure reimbursement of common expenses under a cost-sharing arrangement, where no payment was shown to any contractor, subcontractor or actual service provider, does not fall within the scope of tax deduction at source for section 40(a)(ia) disallowance. The Tribunal treated the payment as a mere reimbursement rather than expenditure attracting TDS, and upheld deletion of the disallowance. On that basis, the Revenue's appeals failed and the relief granted by the first appellate authority was sustained. en-us Fri, 21 May 2010 00:00:00 +0530 Wed, 20 Sep 2023 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179998 Pure reimbursement of common expenses under a cost-sharing arrangement, where no payment was shown to any contractor, subcontractor or actual service provider, does not fall within the scope of tax deduction at source for section 40(a)(ia) disallowance. The Tribunal treated the payment as a mere reimbursement rather than expenditure attracting TDS, and upheld deletion of the disallowance. On that basis, the Revenue's appeals failed and the relief granted by the first appellate authority was sustained. Case-Laws Income Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179998