where obligation to deduct tax at source from payment of transportation charges was complied with by agent on different dates for and on behalf of assessee, no disallowance could be made under section 40(a)(ia) on account of reimbursement of such expenses to agent

OM India Trading Co. (P.) Ltd.[2015] 58 taxmann.com 325 (Guwahati - Trib.) 21-01-2015