No TDS Liability on Warehousing and Collection Charges u/s 194C as Reimbursements Aren't Income.

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....TDS u/s 194C - non deduction of tax at source (TDS) on warehousing & collection charges - there is no element of ‘income’ in these transactions, it is just reimbursement of expenses incurred by the agent for and on behalf of assessee - No TDS liability.....