https://www.taxtmi.com/highlights?id=67664 Disallowance u/s 40(a)(ia) - Non deduction of TDS u/s 194A - Interest - the provisions of section 194A have no application in case where no interest is credited to the account of the parties nor was paid during the previous year relevant to the assessment year under consideration. - Additions deleted - AT en-us Thu, 12 Jan 2023 08:03:22 +0530 Thu, 12 Jan 2023 08:03:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67664 Disallowance u/s 40(a)(ia) - Non deduction of TDS u/s 194A - Interest - the provisions of section 194A have no application in case where no interest is credited to the account of the parties nor was paid during the previous year relevant to the assessment year under consideration. - Additions deleted - AT Highlights Income Tax Thu, 12 Jan 2023 08:03:22 +0530 https://www.taxtmi.com/highlights?id=67664