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2018 (6) TMI 507 - AT - Income TaxTDS u/s 194C - Disallowance u/s 40(a)(ia) - non deduction of TDS in respect of payment representing reimbursement of expenses to Clearing and Forwarding Agent - Held that:- It is necessary to observe the fact whether M/s. S. K. Agency has incurred cost on behalf of the assessee and for this purpose the agreement between the assessee and M/s. S. K. Agency was required to be referred - thus in the absence of specific documents we restore this issue to the file of the AO for fresh adjudication by the law - ground of appeal of the Revenue is allowed for statistical purposes.
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