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2010 (12) TMI 631 - ITAT, KOLKATANon Deduction of TDS - Disallowance u/s 40(a)(ia) - Rs.13,38,542/- disallowed by the AO by applying provision of section 40(a)(ia) read with section 194C - Excess deduction of TDS can not be compensated with non deduction of TDS - The assessee is directed to furnish the details of Rs.13,78,542/- to substantiate whether the TDS is required to be deducted or not, before the AO - Revenue's Appeal allowed by way of remand to AO.
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