High Court Rules No TDS Liability on Reimbursed Expenses Without Direct Contract u/s 195 in Tax Dispute.

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....TDS u/s 195 - Disallowance u/s 40(a)(ia) - reimbursement of expenses - receiving the amounts and arranging for provisional services connected with the Event - assessee had no privity of contract with the service provider - no TDS liability - HC....