https://www.taxtmi.com/caselaws?id=290114 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal and the assessee's cross-objection. It affirmed that the assessee was not obligated to deduct TDS on transport payments and that Section 40(a)(ia) did not apply as the expenses were not claimed in the profit and loss account. The Tribunal supported the genuineness and proper treatment of the reimbursement of expenses, leading to the deletion of the addition of Rs. 41,63,417/-. en-us Wed, 30 Aug 2017 00:00:00 +0530 Wed, 09 Sep 2020 18:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290114 The Tribunal upheld the CIT(A)'s decision, dismissing the revenue's appeal and the assessee's cross-objection. It affirmed that the assessee was not obligated to deduct TDS on transport payments and that Section 40(a)(ia) did not apply as the expenses were not claimed in the profit and loss account. The Tribunal supported the genuineness and proper treatment of the reimbursement of expenses, leading to the deletion of the addition of Rs. 41,63,417/-. Case-Laws Income Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290114