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2017 (6) TMI 1313 - AT - Income TaxDisallowance u/s. 40(a)(ia) - non deduction of tax at source on payments made by the assessee to C&F agents - HELD THAT:- In the case of Deepak Bhargava [2015 (1) TMI 56 - ITAT DELHI] where also the question was disallowance u/s. 40(a)(ia) for non deduction of tax at source on payments effected to clearing and forwarding agents. Same view was taken by the Bangalore Bench of this Tribunal in the case of DCIT vs. Dhanyaa Seeds (P) Ltd. [2013 (9) TMI 1072 - ITAT BANGALORE] . Hon’ble Gujarat High Court in the case of Pr. CIT vs. Consumer Marketing (India) (P.) Ltd. [2015 (11) TMI 124 - GUJARAT HIGH COURT] held that when separate bills are there for reimbursement of expenditure received by C&F agent, TDS was not required to be made on reimbursement. It is an admitted position in the case before us that assessee had in addition to reimbursement of expenses, separately paid brokerage and commission which was subjected to disallowance in the original assessment. CIT(A) was justified in deleting the disallowance made u/s. 40(a)(ia) of the Act. We do not find any reason for interference with the order of the CIT(A) . Appeal of the Revenue stands dismissed.
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