https://www.taxtmi.com/caselaws?id=366153 The Tribunal held that handling and warehouse collection charges reimbursed to transporters were not subject to TDS as they were not payments for services but reimbursements for expenses. The disallowance under section 40(a)(ia) was deleted, and the appeal of the assessee was allowed. The Tribunal emphasized that there was no contractual obligation between the parties for TDS to apply, citing legal precedents supporting their decision. The order in favor of the assessee was pronounced on 31-07-2018. en-us Tue, 31 Jul 2018 00:00:00 +0530 Thu, 30 Aug 2018 07:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366153 The Tribunal held that handling and warehouse collection charges reimbursed to transporters were not subject to TDS as they were not payments for services but reimbursements for expenses. The disallowance under section 40(a)(ia) was deleted, and the appeal of the assessee was allowed. The Tribunal emphasized that there was no contractual obligation between the parties for TDS to apply, citing legal precedents supporting their decision. The order in favor of the assessee was pronounced on 31-07-2018. Case-Laws Income Tax Tue, 31 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366153