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2015 (1) TMI 1208 - AT - Income TaxDisallowance under S.40(a)(ia) - Held that:- We respectfully follow the decision of Special Bench in the case of Merylin Shipping and Transports (2012 (4) TMI 290 - ITAT VISAKHAPATNAM) and hold that the provisions of S.40(a)(ia) cannot be invoked where the payments were already made by the assessee. We direct the Assessing Officer accordingly. - Decided in favour of assessee.
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