Debate Over TDS Application: Should It Be u/s 194C or 194I? Proportionate Expense Disallowance Not Allowed.

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....Short deduction of tds - disallowance of expenses u/s. 40(a)(ia) - TDS u/s. 194C or u/s 194I - AO either could accept the claim of the assessee or could disallow the claim of the assessee but he could not have disallowed the proportionate expenditure - AT....