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2015 (10) TMI 1443 - AT - Income TaxDisallowance paid to C&F Agent on account of Lorry Freight - disallowance u/s 40(a)(ia) - non deduction of tds - Held that:- No disallowance can be made u/s.40(a)(ia) on account of reimbursement of expenses incurred by the agent on behalf of the assessee for transportation and other charges, when the obligation to deduct tax at source was complied with by the agent, who had made payment on its behalf See Gujarat Narmada Valley Fertilizers Co. Ltd. case [2014 (4) TMI 235 - GUJARAT HIGH COURT] - Decided in favour of assessee.
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