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Income Tax Act: Section 69C Additions for Interest Payments Deleted Due to TDS Compliance u/s 194A.

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....Additions towards Unsecured loans and interest paid thereon u/s 68 & 69C - in respect of interest paid, TDS was deducted u/s 194A - in respect of payment of interest to these 27 parties, provisions of Section 69C of the Act had no application. Accordingly the addition made u/s 69C is hereby deleted. - AT....