No TDS Required on Separate Reimbursement Bills u/s 194C; Disallowance u/s 40(a)(ia) Not Applicable.

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....TDS u/s 194C - since the reimbursement bills were separately raised there was no requirement to deduct TDS and disallowance u/s. 40(a)(ia) of the act could not be made in respect of reimbursement bill....