Cash pick-up service payments to banks exempt from TDS u/s 194H, akin to credit card charges. No Section 40(a)(ia) addition.

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....TDS u/s 194H on payments made to Banks towards cash pick up charges - charges for cash pick up ( or also called as cash management services) paid by assessee to Banks are analogous to credit card charges so far as requirements of Chapter XVII-B of the 1961 Act is concerned - There is no TDS liability, no addition u/s 40(a)(ia).....