Section 194A TDS Rules Not Applicable: Interest Payment Deduction Cannot Be Disallowed u/s 40(a)(ia.

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....TDS u/s 194A - There is no quarrel on the point that the provision to section 194A are not applicable in respect of the payment in question and consequently the claim of deduction cannot be disallowed by invoking the provision to section 40(a)(ia) - AT....