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2013 (1) TMI 791 - AT - Income TaxExtract: .......ct. The authorities below were thus not justified in making disallowance on this amount under the provisions of Section 40 (a) (ia) of the Act. The issue raised in the grounds is thus decided in favour of the assessee. The related grounds are thus allow. 12. In result appeal is allowed Order is pronounced in the open Court on the day of 28/01/2013.
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