Implications of TDS u/s 194C and Disallowance u/s 40(a)(ia) causing Financial Strain on Assessees.

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....TDS u/s 194C - disallowance u/s 40(a)(ia) - the hardship in such an event would be taxing an Assessee on a higher income in one year and taxing him on lower income in a subsequent year. To the extent the Assessee is made to pay tax on a higher income in one year, there would still be hardship. - AT....