Hospital Payments to Doctors and Labs: Can Non-Claimed Expenses Be Disallowed u/s 40(a)(ia) and 194J?

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....TDS u/s 194J - Disallowance u/s 40(a)(ia) - non deduction of tax at source on the payments made by the assessee hospital to the doctors and pathology laboratory in relation to inpatients - When an expenditure has not been claimed at all, how can the same be disallowed? - AT....