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    <title>2012 (4) TMI 705 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the decision of the ld.CIT(A) in deleting the disallowance u/s 40(a)(ia) to the extent of &amp;amp;8377; 14,91,489/-, as the payments made were genuine reimbursements of actual expenses incurred by the C&amp;amp;F Agent on behalf of the assessee. The Tribunal dismissed the appeal filed by the Revenue, finding no specific error to indicate that the amount in question did not represent actual reimbursement of expenses.</description>
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      <title>2012 (4) TMI 705 - ITAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=189714</link>
      <description>The Tribunal upheld the decision of the ld.CIT(A) in deleting the disallowance u/s 40(a)(ia) to the extent of &amp;amp;8377; 14,91,489/-, as the payments made were genuine reimbursements of actual expenses incurred by the C&amp;amp;F Agent on behalf of the assessee. The Tribunal dismissed the appeal filed by the Revenue, finding no specific error to indicate that the amount in question did not represent actual reimbursement of expenses.</description>
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      <pubDate>Fri, 20 Apr 2012 00:00:00 +0530</pubDate>
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