Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1541 - AT - Income TaxWhether TDS u/s 194C is required to be deducted on reimbursement of postage expense - Held that:- there is no requirement of making TDS made by the Company - also reimbursement nature of the bill-wise was also clearly indicated on the face of cash invoice - reimbursements are on accounts of postage expenses on actual usage - thus there is no case for invoking the provisions u/s 194C which only mandates for effecting TDS as per the contract norm - decided in favor of assessee.
|