No TDS on Cash Discounts to Hawkers u/s 194H; No Disallowance u/s 40(a)(ia.

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....TDS u/s 194H - commission or brokerage - cash discount on sale - assessee was not required to deduct tax at source from the amount in question paid to the Hawkers and the question of disallowance under section 40(a)(ia) would not arise - AT....