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Section 40a(ia) Compliance: Tax Deducted u/s 194C Prevents Expense Disallowance Despite Section 194I Arguments.

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....Section 40a(ia) vis a vis section 194C and 194I- disallowance not called for when tax was deducted u/s 194C, even if it could be contended that tax was deductible u/s 194 I. - Article....

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