Payments Not Disallowed for Short TDS Deduction u/ss 40(a)(i) & 40(a)(ia) of Income Tax Act.

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....Disallowances u/s.40(a)(i) and u/s.40(a)(ia) - if there is short deduction of TDS then the payment cannot be disallowed as short deduction is different from no deduction of TDS. - AT....