https://www.taxtmi.com/caselaws?id=187608 The ITAT Mumbai allowed the assessee's appeal, overturning the disallowance under Section 40(a)(ia) for non-deduction of TDS on transportation charges paid on behalf of clients. The tribunal found that as the assessee acted as an intermediary with expenses reimbursed by clients and not claimed as deductions, the disallowance was deemed inapplicable. The decision was supported by the Delhi High Court case law and other precedents, leading to the allowance of the appeal. en-us Fri, 08 Mar 2013 00:00:00 +0530 Fri, 28 Oct 2016 12:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187608 The ITAT Mumbai allowed the assessee's appeal, overturning the disallowance under Section 40(a)(ia) for non-deduction of TDS on transportation charges paid on behalf of clients. The tribunal found that as the assessee acted as an intermediary with expenses reimbursed by clients and not claimed as deductions, the disallowance was deemed inapplicable. The decision was supported by the Delhi High Court case law and other precedents, leading to the allowance of the appeal. Case-Laws Income Tax Fri, 08 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187608