TDS Not Applicable on Expense Reimbursements u/s 194C; No Evidence to Classify as Income or Profit.

TDS u/s 194C - reimbursement of expenses - no good reason or evidence on record to hold that the expenditure incurred by the Assessee- AOP in the present fact situation would partake the character of income or profit, liable to tax deduction at source by the payer .....

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