https://www.taxtmi.com/caselaws?id=284459 Reimbursement of business expenses paid to a sister concern, where the underlying payments to third parties had already suffered tax deduction at source, was held not to attract disallowance under section 40(a)(ia). The reimbursement was treated as part of an internal arrangement for common facilities and related overheads, and not as a separate default requiring fresh TDS deduction by the assessee. Further deduction on the same expenditure would amount to duplicative withholding. The disallowance was therefore not sustainable. en-us Mon, 30 Jul 2018 00:00:00 +0530 Wed, 20 Nov 2019 10:03:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284459 Reimbursement of business expenses paid to a sister concern, where the underlying payments to third parties had already suffered tax deduction at source, was held not to attract disallowance under section 40(a)(ia). The reimbursement was treated as part of an internal arrangement for common facilities and related overheads, and not as a separate default requiring fresh TDS deduction by the assessee. Further deduction on the same expenditure would amount to duplicative withholding. The disallowance was therefore not sustainable. Case-Laws Income Tax Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284459