TMI BlogDisallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established,...Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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