https://www.taxtmi.com/article/detailed?id=11115 Tax deduction at source is not required on reimbursements to company directors for car hire charges and must be deleted under the assessment; where the assessee has already deducted TDS on software consultancy payments there is no basis for disallowance; if software purchases are traded goods supplied onward and not for the assessee's use, those transactions are not subject to TDS and the Revenue should verify the traded-goods characterisation. en-us Thu, 16 Feb 2023 08:53:19 +0530 Thu, 16 Feb 2023 08:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11115 Tax deduction at source is not required on reimbursements to company directors for car hire charges and must be deleted under the assessment; where the assessee has already deducted TDS on software consultancy payments there is no basis for disallowance; if software purchases are traded goods supplied onward and not for the assessee's use, those transactions are not subject to TDS and the Revenue should verify the traded-goods characterisation. Articles Income Tax Thu, 16 Feb 2023 08:53:19 +0530 https://www.taxtmi.com/article/detailed?id=11115