TDS Not Required on Reimbursements to Consignment Agents; Differentiated from Commission Payments Under Tax Law.

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Full Text of the Document

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....Payment to consignment agents - Non deduction of TDS - Commission versus reimbursement of expenses - Since this condition is not satisfied in the case under consideration therefore it is a case of reimbursement of the expenses incurred by the concerned party on behalf of the assessee - AT....