Payments for Blasting Work Not Deducted at Source u/s 194C, Disallowance u/s 40(a)(ia) Applies.

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....TDS u/s 194C - payment for blasting work - payments to three different persons as contract payments where tax should have been deducted under the provisions of section 194C - disallowance u/s 40(a)(ia) is directly applicable - AT....