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2012 (8) TMI 700 - AT - Income TaxDisallowance of expense u/s 40(ia) of the Income Tax Act – Held that:- Assessee has deducted tax at source u/s 194C whereas according to the Assessing Officer provisions of section 194I are applicable - assessee is in default as per provisions of sec. 201 but disallowance of the expenditure is not permissible u/s 40(a)(ia) - appeal filed by the assessee is allowed.
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