TDS Deducted Under Wrong Section 194C Instead of 194J, Leading to Disallowance u/s 40(a)(ia) for Professional Fees.

TDS deducted at lower rate u/s 194C instead of u/s 194J on professional fee - deduction under a wrong provision of law will not save an assessee from disallowance u/s Section 40(a)(ia) - HC .....

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