ITAT discourages double-dipping by AO; quashes disallowance under two provisions - Sec. 40(a)(ia) an

IT/ILT : Payment of fees to foreign group company, disallowed under section 40(a)(ia) for failure to comply with TDS provision, cannot again be disallowed under section 37(1) for non-furnishing of details or under section 41(1) for being shown as a credit in books