Clarifying TDS Applicability: Depreciation as a Statutory Allowance Not Subject to Section 194J or Section 40(a)(ia) Disallowance.

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....TDS u/s 194J on capitalized expenditure - Since the claim of depreciation is not payment or expenditure in strict sense but the same is statutory allowance, so strictly the claim of depreciation will not be covered u/s 40(a)(ia) - AT....