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2016 (9) TMI 1305 - ITAT AHMEDABADDisallowance u/s 40(a)(ia) - effect of amendment to section 40(a)(ia) - retrospective effect - Held that:- Provision of Section 40(a)(ia) does not attract in the case of the assessee. The ld.CIT(A) has rightly deleted the impugned disallowance. See case of Rameschandra Brahmbhatt [2012 (9) TMI 1096 - ITAT AHMEDABAD] - Decided in favour of assessee.
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