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2013 (8) TMI 288 - HC - Income TaxExpenditure u/s 40(a)(ia) - Disallowance due to non deduction of TDS - Tribunal [2012 (4) TMI 290 - ITAT VISAKHAPATNAM] held that the provisions of section 40(a)(ia) applies only to that expenditure which is payable as of 31st March and not to the expenditure which has already been paid during the year itself - Held that:- Decision of Tribunal stayed - Decided in favour of Revenue.
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