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2010 (9) TMI 1147 - AT - Income TaxExtract: .......tax at source such as Section 40(a)(i) which disallowed deduction for the expenditure. 6. In view of the above, we do not find any infirmity in the order of CIT(A) for deleting disallowance made by the AO u/s 40(a)(i) of the Act. 7. In the result, the appeal of the Revenue is dismissed. Decision pronounced in the open Court on 17th September, 2010.
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