No TDS Liability for Assessee on Loan Repayment u/ss 194A and 40(a)(ia) of Income Tax Act.

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....TDS u/s 194A - disallowance u/s 40(a)(ia) - loans were sanctioned under tie up arrangement of both the farmer and the assessee - the assessee made the payment (repayment of loan) to the bank and has discharged its liability / obligation - No TDS liability - No additions.....