No Addition u/s 40(a)(ia) for Non-Deduction of TDS on Interest, No Deduction Claimed by Assessee.
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....TDS u/s 194A - addition u/s 40(a)(ia) for non-deduction of TDS against payment of interest on loan - The Assessee has not claimed deduction of interest. So there is no question of making addition. - AT....
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