Reimbursable expense cannot be disallowed for Non-deduction of TDS

Pr. CIT Vs DLF Commercial Projects Corporation (Delhi High Court)

Neither the provisions of section 194C nor section 194J obliges the person making the payment to deduct anything from contractual payments such as those made for reimbursement of expenses, other than what is defined as “income”. The law thus obliges only amounts which fulfil the char

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