https://www.taxtmi.com/highlights?id=29609 Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head "business income". Since the income is not computed under this head, the provisions of section 40(a)(ia) of the Act cannot be invoked - AT en-us Mon, 06 Jun 2016 12:09:01 +0530 Mon, 06 Jun 2016 12:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29609 Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head "business income". Since the income is not computed under this head, the provisions of section 40(a)(ia) of the Act cannot be invoked - AT Highlights Income Tax Mon, 06 Jun 2016 12:09:01 +0530 https://www.taxtmi.com/highlights?id=29609