Section 40(a)(ia) Disallowance: No Extra Tax for Payer as Payee Accounted Interest Income, Paid Tax.

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....TDS u/s 194A - disallowance u/s 40(a)(ia) - non deduction of tds on interest paid - CA has certified that the payee (Tata Capital Finance Services Ltd.,) has accounted for interest received from the assessee as its income and has paid the tax on such interest - no addition.....