Court Rules Against Disallowance of Interest Reimbursement u/s 40(a)(ia) for Payments via Parent Company.

TDS u/s 194A on Interest - Disallowance of re-imbursement of interest u/s.40(a)(ia) - payment of interest through the parent company - no justification to invoke the provisions of sec.40(a)(ia) of the Act in making the disallowance. - AT .....

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