Court Rules Section 194J Inapplicable for Accountants, Deletes Disallowance Additions u/s 40(a)(ia.

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....TDS u/s 194J - Disallowance u/s 40(a)(ia) - As the person whom the amount was paid was not a qualified professional and he was an accountant writing the accounts and hence 194J of the Act, does not apply - Additions deleted.....