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2021 (8) TMI 583 - AT - Income TaxTDS u/s 194C - Addition u/s 40(a)(i) on account of payment made to International Freight Forwarding Agents - HELD THAT:- As decided in own case [2019 (4) TMI 2000 - ITAT KOLKATA] expenses/payments were in the nature of reimbursement with no element of income chargeable to tax in India or no part of such payment was made towards carrying on any work by the parties /vendors and, therefore, taxes need not to be withheld by assessee on such payments - Decided against revenue.
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