The Assessee-company was engaged in the business of generation and distribution of power. It paid certain amount to the clearing and forwarding agent, which included reimbursement of expenditure. It contended that no tax was to be deducted at source on such reimbursement. Calcutta High Court by the impugned order held that since assessee had failed to produce any document in support to its contention, it was liable to deduct tax at source even in respect of reimbursements which had been incurred by agent. SLP dismissed as withdrawn. (AY. 2005-2006)