No TDS Required on External Development Charges to HUDA, Says CIT(A), Section 40(a)(ia) Not Applicable.

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....Addition u/s 40(a)(ia) - Non deduction of TDS - Since the assessee’s claim that expenses were not debited to P&L account is correct, ld. CIT (A) held that there is no question of disallowance of expenses - no TDS is required to be deducted on payments made to HUDA for EDC - AT....