Section 40(a)(ia) Addition Unjustified: Recipient Admitted Income, Paid Taxes; Expense Reimbursement Validates Non-Deduction of TDS.

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....Addition in case of failure to deduct TDS u/s 194C - Since the recipient has already has admitted the income and paid the taxes and the amount in question was reimbursement of expenses, we hold that the addition made by the A.O. u/s 40(a)(ia) is unsustainable - AT....