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TDS Deduction Failure u/s 194J Leads to Wrong Addition; No Expenditure Claimed, Section 40(a)(ia) Not Applicable.
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....Failure to deduct TDS u/s 194J - Addition u/s 40(a)(ia) - Since, there is no claim of expenditure by the assessee, disallowance under section 40(a)(ia) as was done by the Assessing Officer does not arise.....
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