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2013 (12) TMI 1505 - ITAT MUMBAIExtract: .......visions of law. We direct accordingly. 10. No other issue was argued before us, except regarding disallowance made under section 40(a)(ia) read with Section 194C. 11. In the result, for statistical purposes, appeal filed by the assessee is considered to be allowed in the manner as aforesaid. Order pronounced in the open court on this 30th Dec.2013.
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