https://www.taxtmi.com/caselaws?id=190873 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision that no Tax Deducted at Source (TDS) is required under section 194C of the Income Tax Act for reimbursements made by the assessee to third parties, specifically in relation to air freight charges, clearing charges, and freight reimbursement charges to non-resident carriers. The Tribunal affirmed that reimbursement to non-residents for expenses incurred does not attract section 194C, based on the distinction between reimbursement and agency commission. en-us Tue, 14 Jun 2011 00:00:00 +0530 Tue, 07 Mar 2017 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190873 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision that no Tax Deducted at Source (TDS) is required under section 194C of the Income Tax Act for reimbursements made by the assessee to third parties, specifically in relation to air freight charges, clearing charges, and freight reimbursement charges to non-resident carriers. The Tribunal affirmed that reimbursement to non-residents for expenses incurred does not attract section 194C, based on the distinction between reimbursement and agency commission. Case-Laws Income Tax Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190873