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TDS - the payment paid by the assessee to scheduled banks for opening letters of credit was in the nature of interest u/s 2(28A) - but since the amount had been paid to scheduled banks no tax was required to be deducted at source u/s 194A - No disallowance u/s 40(a)(ia) - Tri

Income Tax - TDS - the payment paid by the assessee to scheduled banks for opening letters of credit was in the nature of interest u/s 2(28A) - but since the amount had been paid to scheduled banks no .....

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