TDS Liability: Combine Gross Receipts u/ss 44AB & 194J for Applicability; Non-Deduction Leads to Disallowance.

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....TDS liability of individual - for the applicability of the provisions of section 44AB and 194J, the gross receipts from both the sources shall be clubbed - the assessee has defaulted in the TDS deduction on the professional payment to doctors, therefore the deduction for the same shall not be allowed - AT....