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2010 (1) TMI 1100 - AT - Income TaxExtract: ....... other parties. The revenue has to take necessary action under the Act in case, it is felt that the assessee is not properly deducted tax at source. However, on this ground all the expenses debited in the books cannot be disallowed by invoking provisions of sec.40(a)(ia) of the IT Act. 11. In the result, the appeal filed by the assessee is allowed.
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