Travel Expense Reimbursements to Foreign Parties Not Subject to Section 195 or Section 40(a)(i) of Income Tax Act.

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....TDS u/s 195 - reimbursement of travelling expenses paid to foreign parties - a payment in the nature of a mere reimbursement of actual expenses would not be covered by the obligations cast under s. 195 of the Act in the absence of any chargeable income annexed to such payment and consequently Section 40(a)(i) would not be attracted - AT....