Export Expenses to Zambia: No Tax Deduction Required u/ss 40(a)(ia) & 194C for Reimbursement.

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....Reimbursement of expenses paid in connection with export consignment shipped from India to Lusaka(Zambia) cannot be disallowed invoking provisions of Section 40(a)(ia) as there is no liability on the assessee to deduct tax at source u/s 194C - AT....