Commission Expenses Disallowed u/s 40(a)(ia) for Not Deducting TDS as Required by Section 194C.

TDS u/s 194C - Disallowance of commission expenses u/s 40(a)(ia) - assessee has made provisions of commission at the year end but did not deduct TDS - the liability has been credited in books of accounts therefore, the assessee was liable to deduct TDS thereon. .....

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