Non-deduction of TDS doesn't apply u/s 40(a)(ia) unless deduction claimed u/ss 30-38 of Income Tax Act.

Disallowance due to non deduction of TDS - unless a deduction is claimed in respect of the said amount, under sections 30 to 38, the disallowance under section 40(a)(ia) cannot come into play at all - AT .....

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