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Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of...

Disallowance u/s 40(a)(ia) - TDS not deducted u/s 194C or 194H - The provisions of section 40(a) (ia) of the Act in any case do not apply, the assessee having not claimed any deduction for any expenses on account of payment - AT .....

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