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Income disallowed under Sec 40(a)(i) not subject to Secs 194C-194J; no demand or interest under Sec 201.

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Full Text of the Document

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....In view of the actual disallowance u/s 40(a)(i) for non TDS, the same amount cannot be subject to provisions of section 194C to 194J - No demand u/s 201 and no Interest u/s 201(1A) - AT....

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