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Assessing Officer Cannot Impose TDS on Pure Reimbursement of Expenses Without Profit Element.

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Full Text of the Document

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....TDS on reimbursement of expenses - The assessee has raised debit note on which there is no profit element - the AO cannot fastened the liabilities of TDS as there is clear absence of profit component and it is actual reimbursement - No TDS is required to be deducted by the assessee on reimbursement of actual expenses - AT....