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2012 (7) TMI 421 - AT - Income TaxTDS - disallowance u/s 40a(ia) on account of unverified maintenance expenses – Held that:- Where an amount paid is not chargeable to tax In India at all, there is no requirement of tax deduction - payments were reimbursement of expenses and was in no way income chargeable to tax in India in the hands of the payee and hence did not require any tax deduction at source and therefore addition made u/s 40a(ia) of the Act was not warranted – In favor of assessee
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