Assessee Not Liable for TDS on Payments to NPCI for ATM Usage; Section 40(a)(ia) Not Applicable.

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....Addition u/s 40(a)(ia) - Non deduction of TDS - amount paid to NPCI as charges towards using of ATM of other banks - the assessee is not liable for TDS, and hence, the provisions of section 40(a)(ia) of the Act does not have application in respect of payments made to NPCI - AT....