TDS Applicability on Concession Fees: No Disallowance u/s 40(a)(ia) for Year-End Provisions.

TDS u/s 194C on concession fee - Addition u/s 40(a)(ia) in respect of the year end provisions - Methodology adopted for estimation of turnover / profits and subsequently creating the year-end provision and reversing the same in next financial year, remains the same in all subsequent years. - disallowance is not required to be made under section 40(a)(ia) - AT .....

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