https://www.taxtmi.com/highlights?id=73479 Addition u/s 40(a)(ia) - non deduction of TDS on expenses relating to rent reimbursed to holding company - there is no lessor and lessee relationship between the holding company and the present assessee where the provisions of section 194-I are applicable - No TDS liability - Additions deleted - AT en-us Fri, 08 Dec 2023 14:09:18 +0530 Fri, 08 Dec 2023 14:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=73479 Addition u/s 40(a)(ia) - non deduction of TDS on expenses relating to rent reimbursed to holding company - there is no lessor and lessee relationship between the holding company and the present assessee where the provisions of section 194-I are applicable - No TDS liability - Additions deleted - AT Highlights Income Tax Fri, 08 Dec 2023 14:09:18 +0530 https://www.taxtmi.com/highlights?id=73479