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2012 (3) TMI 562 - ITAT AGRAExtract: ....... the addition made by the Assessing Officer of 24,96,000/- is deleted as the assessee was not liable to deduct tax under section 194-I of the Act. Consequently, no disallowance can be made under section 40(a)(ia) of the Act. o p /o p 6. In the result, appeal of the assessee is allowed. o p /o p Order pronounced in open Court on 07.03.2012. o p /o p
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