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2014 (4) TMI 276 - HC - Income TaxDisallowance u/s 40(a)(ia) of the Act – TDS not deducted – Held that:- The Tribunal rightly was of the view that the expenses cannot be disallowed to the assessee if MGEPL has deducted and paid TDS on behalf of the assessee without violating the condition mentioned in section 40(a)(ia) - the assessee has proved that amount was paid on behalf of the assessee by its agent - there was sufficient evidence to show and as a matter of fact the Tribunal has recorded that the assessee had proved that MGEPL was acting as an agent – thus, as such no substantial question of law arises for consideration – Decided against Revenue.
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