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disallow u/s 40a(ia)

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(Querist)
29 December 2010 sir
is there any case law on dis allowances of non deduction of t d s ie u/s 40a(ia),regarding the assessment year 2007-2008

regards
shantanu
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Aditya Maheshwari

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Aditya Maheshwari (Expert)
29 December 2010 When TDS is no deducted on payments specified in Section 40(a)(ia) then the same is disallowable.

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