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2012 (9) TMI 987 - ITAT PUNEExtract: .......of the CIT(A) in deleting the addition made on account of disallowance of payment to labour u/s 40(a)(ia) of the Act, the cross objection filed by the assessee becomes infructuous. 12. In the result, both the appeal of the Revenue as well as cross objection of the assessee are dismissed. Decision pronounced in the open court on 27th September 2012.
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