Tax Disallowance Reversed: Evidence Proves Harbor Expenses as Reimbursements, Not Direct Costs u/ss 40(a)(ia) and 194C.

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....TDS u/s 194C - Disallowance u/s 40(a)(ia) - disallowance of Harbor expenses - although the assessee has filed various details including confirmation from the party and copies of debit notes to prove that it is a reimbursement but not direct expenses incurred by the assessee, the AO simply ignored all the evidences filed by the assessee and made additions - Additions deleted - AT....