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TMI BlogTDS u/s 194C - disallowance u/s 40(a)(ia) - the hardship in such an event would be taxing an Assessee...TDS u/s 194C - disallowance u/s 40(a)(ia) - the hardship in such an event would be taxing an Assessee on a higher income in one year and taxing him on lower income in a subsequent year. To the extent the Assessee is made to pay tax on a higher income in one year, there would still be hardship. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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