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    <title>Company&#039;s Reimbursement of Sub-distributor Expenses Not Managerial Services; No Tax Deduction Required u/s 194J.</title>
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    <description>TDS u/s 194J - A&amp;M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same by the appellant company. - the genuineness of business expenditure is beyond the doubt. - neither the impugned expenditure falls within the ambit of “managerial services” as defined in section 9(1)(vii) of the Act nor liable to deduct tax at source u/s 194J - AT</description>
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      <description>TDS u/s 194J - A&amp;M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same by the appellant company. - the genuineness of business expenditure is beyond the doubt. - neither the impugned expenditure falls within the ambit of “managerial services” as defined in section 9(1)(vii) of the Act nor liable to deduct tax at source u/s 194J - AT</description>
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