Assessee, a Custom House Agent, had made payment to shipping companies CFS Agents on behalf of its customers and claimed that payment was in nature of reimbursement of expenses and thus, outside scope of section 194C. Assessing Officer disallowed said payments under section 40(a)(ia) for non-deduction of TDS. Tribunal held that since payment made by assessee to CFS Agents was covered under section 194C, for non-deduction of TDS on such payments, Assessing Officer had rightly made disallowance under section 40(a)(ia) of the Act. (AY. 2009-10, 2010-11)