No TDS Deduction Needed on 21% Markup for Seconded Employees; No Disallowance u/s 40(a)(ia) of IT Act.

Non Deduction of TDS on Mark up of 21% over basic Salary - secondment of employees - Reimbursement salary and other expenses to company held in Singapore - disallowance u/s 40(a)(ia) - TDS not liable to be deducted - No addition - AT .....

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