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2015 (3) TMI 1118 - AT - Income TaxTds u/s 194C - non deduction of TDS - disallowance u/s. 40(a)(ia) - Held that:- We hold 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.
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