https://www.taxtmi.com/caselaws?id=357334 The ITAT upheld the deletion of disallowance for non-deduction of TDS on reimbursement of expenses, following the decision that such reimbursements on a cost-to-cost basis without markup do not require TDS deduction. Additionally, the ITAT allowed the assessee's appeal regarding the disallowance of advertising and promotion expenses, remitting the matter for verification of compliance with the second proviso to Section 40(a)(ia) for retrospective application. The ITAT dismissed the Revenue's appeal and remanded the case to the AO for further verification. en-us Fri, 16 Mar 2018 00:00:00 +0530 Wed, 21 Mar 2018 09:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357334 The ITAT upheld the deletion of disallowance for non-deduction of TDS on reimbursement of expenses, following the decision that such reimbursements on a cost-to-cost basis without markup do not require TDS deduction. Additionally, the ITAT allowed the assessee's appeal regarding the disallowance of advertising and promotion expenses, remitting the matter for verification of compliance with the second proviso to Section 40(a)(ia) for retrospective application. The ITAT dismissed the Revenue's appeal and remanded the case to the AO for further verification. Case-Laws Income Tax Fri, 16 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357334