Section 40(a)(ia) TDS Disallowance: No Interest Credited or Paid u/s 194A, Additions Deleted for Assessment Year.

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....Disallowance u/s 40(a)(ia) - Non deduction of TDS u/s 194A - Interest - the provisions of section 194A have no application in case where no interest is credited to the account of the parties nor was paid during the previous year relevant to the assessment year under consideration. - Additions deleted - AT....