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2022 (1) TMI 179 - AT - Income TaxPenalty u/s 271 (1)(c) - TDS liability u/s 194C/ 195 - Whether reimbursement of expenses is not hit by the Section 40(ba)? - HELD THAT:- The case before the authorities below was that the assessee was not required to deduct tax. However, no material is placed on record in support of the contention of the assessee that no tax is deductable. In the absence of the material evidence, we do not find any infirmity into the order of the authorities below. The grounds raised in this appeal are rejected. Appeal of the assessee is dismissed.
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