https://www.taxtmi.com/caselaws?id=372285 The Tribunal allowed the assessee's appeal for AY 2009-10 and AY 2010-11, ruling that reimbursement expenditure of Rs. 18,50,249 was not subject to disallowance under section 40(a)(ia) as TDS was not required on separate bills raised by commission agents. The Tribunal held that TDS did not apply to such payments, in line with case law, leading to deletion of the disallowance by lower authorities. The decision highlights the significance of separate billing in determining TDS liability on reimbursement payments to C&F Agents, aligning with relevant judgments. en-us Thu, 27 Sep 2018 00:00:00 +0530 Thu, 20 Dec 2018 08:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372285 The Tribunal allowed the assessee's appeal for AY 2009-10 and AY 2010-11, ruling that reimbursement expenditure of Rs. 18,50,249 was not subject to disallowance under section 40(a)(ia) as TDS was not required on separate bills raised by commission agents. The Tribunal held that TDS did not apply to such payments, in line with case law, leading to deletion of the disallowance by lower authorities. The decision highlights the significance of separate billing in determining TDS liability on reimbursement payments to C&F Agents, aligning with relevant judgments. Case-Laws Income Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372285