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    <description>The High Court affirmed the Tribunal&#039;s decision, holding that the Assessing Officer&#039;s view on reimbursement of expenses was correct. It was determined that there was no need to deduct tax at source on reimbursement of costs due to the nature of the payment. The Court relied on precedent and consistent legal principles to dismiss the appeal, emphasizing the established position on reimbursement of expenses in income tax matters.</description>
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