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    <title>2012 (11) TMI 1155 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal on the first ground, ruling that reimbursements are not subject to TDS under section 40(a)(ia). On the second ground, the Tribunal remanded the matter to the AO for verification of vouchers, directing a re-evaluation of the disallowance under section 43B. The appeal was thus allowed in part and remanded for further proceedings.</description>
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      <title>2012 (11) TMI 1155 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=180523</link>
      <description>The Tribunal allowed the appeal on the first ground, ruling that reimbursements are not subject to TDS under section 40(a)(ia). On the second ground, the Tribunal remanded the matter to the AO for verification of vouchers, directing a re-evaluation of the disallowance under section 43B. The appeal was thus allowed in part and remanded for further proceedings.</description>
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