https://www.taxtmi.com/caselaws?id=372285 Reimbursement of direct expenses paid separately to clearing and forwarding agents was treated as outside the scope of tax deduction at source where the reimbursed portion was supported by distinct bills and was not income in the agents' hands. On that basis, the corresponding disallowance under section 40(a)(ia) for alleged non-deduction of tax under section 194C could not be sustained. The same reasoning applied to both assessment years because the issue was identical, and the addition was deleted in favour of the assessee. 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 Reimbursement of direct expenses paid separately to clearing and forwarding agents was treated as outside the scope of tax deduction at source where the reimbursed portion was supported by distinct bills and was not income in the agents' hands. On that basis, the corresponding disallowance under section 40(a)(ia) for alleged non-deduction of tax under section 194C could not be sustained. The same reasoning applied to both assessment years because the issue was identical, and the addition was deleted in favour of the assessee. Case-Laws Income Tax Thu, 27 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372285