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2011 (1) TMI 1418 - AT - Income TaxExtract: .......uch a claim were forth-coming. In the absence of any details, we are of the view that the AO was justified in his stand. Disallowance of ₹ 1,84,424/- made by the AO u/s 40a(ia) is sustained. 8. In the result, the assessee’s appeal is partly allowed for statistical purposes. Pronounced in the open court on this 21st day of January, 2011.
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