Section 40(a)(ia) TDS Disallowance Applies Only to Business Income Computation, Not Other Income Categories.

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....Non deduction of TDS - provisions of section 40(a)(ia) of the Act can be invoked only for the purposes of computing the income under the head "business income". Since the income is not computed under this head, the provisions of section 40(a)(ia) of the Act cannot be invoked - AT....