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2016 (10) TMI 250 - HC - Income TaxTDS u/s 194C - tds liability on reimbursement expenditure - Held that:- A bare reading of Section 194C of the Act would indicate that it does not cover reimbursement of expenditure incurred separately not as a part of the consideration for the work done by the agent / contractor. Further the view taken by the CIT(A) as well as by the impugned order of the Tribunal on facts that the payments made to the agent for the freight paid by it on the respondent assessee's behalf was in fact, reimbursement of expenses. This is so evidenced by Airlines bills which show the respondent assessee as the person responsible to make the payment. This finding of fact by two Authorities is not shown to be perverse.Tribunal was justified in holding that the reimbursement expenditure is not liable to the TDS u/s 194C - Decided against revenue
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