https://www.taxtmi.com/caselaws?id=274728 Pure reimbursement without profit element does not ordinarily attract TDS, but where advertisement bills were raised in the assessee's name and payments were routed through distributors, the arrangement required scrutiny for possible avoidance of Chapter XVII-B compliance. Verification of whether the intermediaries had deducted tax on onward payments was necessary before deciding the TDS consequence. The reimbursement plea was therefore not accepted to delete the disallowance outright, and the disallowance under section 40(a)(ia) was maintained subject to the directed verification. en-us Mon, 29 Dec 2014 00:00:00 +0530 Fri, 31 Aug 2018 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274728 Pure reimbursement without profit element does not ordinarily attract TDS, but where advertisement bills were raised in the assessee's name and payments were routed through distributors, the arrangement required scrutiny for possible avoidance of Chapter XVII-B compliance. Verification of whether the intermediaries had deducted tax on onward payments was necessary before deciding the TDS consequence. The reimbursement plea was therefore not accepted to delete the disallowance outright, and the disallowance under section 40(a)(ia) was maintained subject to the directed verification. Case-Laws Income Tax Mon, 29 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274728