https://www.taxtmi.com/caselaws?id=386425 The Tribunal allowed the appellant's appeal, deleting the disallowance of advertisement expenses totaling Rs. 14,15,038 due to non-deduction of TDS. The Tribunal emphasized that reimbursements do not require TDS deduction unless the payment is for work under a contract, overturning the CIT(A)'s decision to uphold the disallowance based on expenses being considered as reimbursement. The Tribunal relied on a previous year's reversed order by ITAT, which supported the appellant's argument that the expenses were reimbursement and not subject to TDS. en-us Wed, 21 Aug 2019 00:00:00 +0530 Sat, 28 Sep 2019 07:45:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386425 The Tribunal allowed the appellant's appeal, deleting the disallowance of advertisement expenses totaling Rs. 14,15,038 due to non-deduction of TDS. The Tribunal emphasized that reimbursements do not require TDS deduction unless the payment is for work under a contract, overturning the CIT(A)'s decision to uphold the disallowance based on expenses being considered as reimbursement. The Tribunal relied on a previous year's reversed order by ITAT, which supported the appellant's argument that the expenses were reimbursement and not subject to TDS. Case-Laws Income Tax Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386425