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2012 (4) TMI 722 - AT - Income TaxExtract: .......erefore provisions of Sec. 194J does not apply to it. Therefore Ld. CIT(A) has rightly held that disallowance made by AO u/s. 40(a)(ia) is not sustainable. Accordingly, we uphold the order of Ld. CIT(A) by rejecting ground No. 2 of appeal taken by department. 26. In the result, appeal of department is dismissed. Order pronounced on 4th April , 2012
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