No TDS Deduction Needed for Lottery Commission Payments to Sub-Agents, No Disallowance u/s 40(a)(ia.

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....TDS u/s. 194G - non deduction of tds on commission paid to sub-agents - sale of lottery tickets through sub-agents - assessee is not liable to deduct TDS under section 194G, no disallowance under section 40(a)(ia) is called for.....