TDS Non-Deduction on Subscription Charges to Pay Channels Not Disallowed u/s 40(a)(ia) of Income Tax Act.

Non deduction of TDS u/s 194C - subscription charges paid to pay channels - expenditure incurred is in the nature of direct expenses, adjustable against the revenue for determination of profit u/s 28(1), but not an expenditure covered u/s 30 to 38 - therefore, disallowance u/s 40(a)(ia) is not attracted - AT .....

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