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Court: No TDS Deduction Needed on CHA Charge Reimbursements; Section 40(a)(ia) Disallowance Not Applicable.
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....Disallowance u/s 40(a)(ia) of the Act - Reimbursement of CHA charges paid to C & F agent – No requirement to deduct TDS on reimbursement of transportation charges to the agent - HC....
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