https://www.taxtmi.com/caselaws?id=770463 Disallowance under section 40(a)(ia) was not sustainable on reimbursement of expenses where the underlying payments, if incurred directly, would not attract TDS. The service tax component was also treated as outside TDS liability on the basis of the CBDT circular relied on in the text. For the remaining reimbursement, Form 26A showed that the payee had included the receipts in total income and paid tax, bringing the matter within the proviso to section 201. On that footing, the foundation for disallowance failed and the addition was deleted in full. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 12 May 2025 09:01:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770463 Disallowance under section 40(a)(ia) was not sustainable on reimbursement of expenses where the underlying payments, if incurred directly, would not attract TDS. The service tax component was also treated as outside TDS liability on the basis of the CBDT circular relied on in the text. For the remaining reimbursement, Form 26A showed that the payee had included the receipts in total income and paid tax, bringing the matter within the proviso to section 201. On that footing, the foundation for disallowance failed and the addition was deleted in full. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770463