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2012 (5) TMI 715 - ITAT CHANDIGARHExtract: .......merit in disallowing the expenditure relatable to such tax deducted at source. The assessee succeeds on both the counts. Accordingly, we direct the Assessing Officer to allow the claim of expenditure of ₹ 16,70,760/-. The grounds of appeal raised by the assessee are thus allowed. 14. In the result, the appeal filed by the assessee is allowed.
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