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2015 (4) TMI 255 - ITAT MUMBAIDisallowance u/s 40(a)(ia) - non deduction of TDS - assessee submitted that having made the payment, section 40(a)(ia) cannot be attracted because it speaks of the amount “payable” and it does not cover the amount already paid - Held that:- Section 40(a)(ia) is not attracted in respect of payment already made by the end of the previous year. The AO is directed to verify the claim of the assessee and if it is in line with the view taken herein the same may be considered accordingly - Decided in favour of assessee for statistical purposes.
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