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    <title>Section 40(a)(ia) Not Applicable: No Deduction Claimed for Payment Expenses in Profit &amp; Loss or Tax Computation.</title>
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    <description>TDS u/s 194H - The provisions of section 40(a)(ia) are not attracted as the appellant has not claimed any deduction for any expenses on account of payment, either in its profit and loss account or in the computation of taxable income filed.- AT</description>
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      <description>TDS u/s 194H - The provisions of section 40(a)(ia) are not attracted as the appellant has not claimed any deduction for any expenses on account of payment, either in its profit and loss account or in the computation of taxable income filed.- AT</description>
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