TMI BlogProvisions of section 40(a)(ia) are not attracted where there is short deduction of tax. Accordingly, no...Provisions of section 40(a)(ia) are not attracted where there is short deduction of tax. Accordingly, no disallowance under section 40(a)(ia) in respect of payments made - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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