No TDS Liability on Rent Reimbursements Due to Lack of Lessor-Lessee Relationship; Additions Deleted.

Addition u/s 40(a)(ia) - non deduction of TDS on expenses relating to rent reimbursed to holding company - there is no lessor and lessee relationship between the holding company and the present assessee where the provisions of section 194-I are applicable - No TDS liability - Additions deleted - AT .....

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