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2013 (1) TMI 831 - AT - Income TaxExtract: ....... on the basis of ledger accounts has to be accepted. In view of this, as there is violation of provisions of TDS, the disallowance under section 40(a)(ia) is justified. Therefore, we uphold the order of AO and reject Ground No.5. 12. In the result, appeal filed by assessee is partly allowed. Order pronounced in the open court on 31st January, 2013.
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