https://www.taxtmi.com/highlights?id=30737 Non deduction of TDS u/s 194C - subscription charges paid to pay channels - expenditure incurred is in the nature of direct expenses, adjustable against the revenue for determination of profit u/s 28(1), but not an expenditure covered u/s 30 to 38 - therefore, disallowance u/s 40(a)(ia) is not attracted - AT en-us Thu, 11 Aug 2016 14:39:11 +0530 Thu, 11 Aug 2016 14:39:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30737 Non deduction of TDS u/s 194C - subscription charges paid to pay channels - expenditure incurred is in the nature of direct expenses, adjustable against the revenue for determination of profit u/s 28(1), but not an expenditure covered u/s 30 to 38 - therefore, disallowance u/s 40(a)(ia) is not attracted - AT Highlights Income Tax Thu, 11 Aug 2016 14:39:11 +0530 https://www.taxtmi.com/highlights?id=30737