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2018 (4) TMI 1948 - AT - Income TaxDisallowance u/s. 40(a)(ia) - TDS on reimbursement of charges - assessee made an oral prayer that the assessee can produce necessary evidence to show that the recipient of the amount i.e. the warehousing corporations have offered the amount paid by assessee to tax if, the matter is remitted back - HELD THAT:- We do not find merit in the submissions made by the assessee. There is no document on record that would indicate that it is a case of reimbursement of charges - the plea raised by the assessee that it is a case of reimbursement or expenses is without any merit. We do not find any infirmity in the order of CIT (Appeals) in confirming the addition. We remit this issue back to the file of Assessing Officer for verification. The assessee shall furnish necessary details before the AO to substantiate that the recipients of the amount i.e. the warehousing corporations have offered the amount to tax. AO shall decide this issue de-novo after considering the necessary documents furnished - Appeal of assessee is partly allowed for statistical purpose.
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