https://www.taxtmi.com/highlights?id=66527 TDS u/s 194C - Disallowance u/s 40(a)(ia) - disallowance of Harbor expenses - although the assessee has filed various details including confirmation from the party and copies of debit notes to prove that it is a reimbursement but not direct expenses incurred by the assessee, the AO simply ignored all the evidences filed by the assessee and made additions - Additions deleted - AT en-us Mon, 14 Nov 2022 12:56:24 +0530 Mon, 14 Nov 2022 12:56:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=66527 TDS u/s 194C - Disallowance u/s 40(a)(ia) - disallowance of Harbor expenses - although the assessee has filed various details including confirmation from the party and copies of debit notes to prove that it is a reimbursement but not direct expenses incurred by the assessee, the AO simply ignored all the evidences filed by the assessee and made additions - Additions deleted - AT Highlights Income Tax Mon, 14 Nov 2022 12:56:24 +0530 https://www.taxtmi.com/highlights?id=66527