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2012 (11) TMI 1155 - AT - Income TaxTDS u/s 194C - non deduction of tds on payment made to parent company - Held that:- Disallowance cannot be made as it has not been shown or established that aforementioned payments were made by the assessee to the aforementioned group concerns against any contract work carried out by them for the assessee. In the case of reimbursement of expenses, the expenditure incurred is related to the person who has not made the original payment. The payment of expenditure is made by "X" party on behalf of "Y" party and later on the same is reimbursed to "X" party by "Y" party, the expenditure is pertaining to "Y" party and not pertaining to "X" party. - Decided in favour of assessee. Addition u/s 43B - miscellaneous expenses as provision for interest on VAT - Held that:- We restore this issue to the file of AO with a direction to give an opportunity to the assessee to submit all the vouchers. After verifying the same AO will re-adjudicate the issue regarding disallowance of impugned amount in accordance with law.
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