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Court Rules No TDS Deduction Needed on Unbilled Expenses; Disallows Section 40(a)(ia) Additions Due to No Payment Liability.
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....Disallowance u/s 40(a)(ia) - non- deduction of TDS on provision for expenses - no bills and invoices were raised by the creditors and no liability of payment arose - the assessee is under no obligation to make payment and no TDS is deducted - Additions deleted.....
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