https://www.taxtmi.com/highlights?id=56731 TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by assessee to the pigmy deposit collectors as commission for making disallowance under section 40(a)(ia) of the Act for non-deduction of TDS under section 194H- AT en-us Sat, 13 Feb 2021 21:20:12 +0530 Sat, 13 Feb 2021 21:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56731 TDS u/s 194H OR 192 - Addition u/s 40(i)(a) - TDS was not deducted on pigmy deposits commission - the authorities below could not have treated the payment made by assessee to the pigmy deposit collectors as commission for making disallowance under section 40(a)(ia) of the Act for non-deduction of TDS under section 194H- AT Highlights Income Tax Sat, 13 Feb 2021 21:20:12 +0530 https://www.taxtmi.com/highlights?id=56731