Secondment charges and related expenses exempt from tax deduction u/s 195; disallowance u/s 40(a)(i) not justified.

TDS u/s 195 - Secondment charges and reimbursement - the reimbursement towards secondment charges and reimbursement of expenses are not liable for tax deduction u/s. 195 and therefore the disallowance made u/s. 40(a)(i) is not warranted on this count. - AT .....

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