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Court Clarifies: Reimbursement to Clearing Agents Exempt from TDS Deduction u/s 40(a)(ia) and 194C.
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....Charges paid to clearing and forwarding agents disallowed u/s 40(a)(ia) – TDS not deducted u/s 194C - mere reimbursement of charges would not require deduction of taxes at source - HC....


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