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2008 (8) TMI 142 - HC - Income TaxFailure to deduct TDS from the reimbursement of expenditure made to its non-resident consultant-companies – assessee contend that it had deducted taxes on behalf of the non-resident companies on the payments made to them, it was under the bona fide belief that the amount spent towards accommodation and conveyance of the officers/employees of the non-resident companies was not required to be treated as a part of their income - penalty u/s 201 is set aside - interest u/s 201(1A) is confirmed
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