Section 40(a)(ia) Disallowance: Only Specific Deductions, Not Reimbursements, Affected for TDS u/s 194J.

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....TDS u/s 194J - Disallowance under section 40(a)(ia) can be made only in respect of an amount which is sought to be deducted under section 30 to 38 and not in respect of reimbursement simplicitor which is profit neutral and routed through the Profit & Loss Account - AT....