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2018 (6) TMI 1812 - HC - Income TaxTDS u/s 194C - disallowance under Section 40(a) (ia) - HELD THAT:- We admit the appeal on the following point, which in our opinion involves substantial question of law. "Whether on the facts and I the circumstances of the case the Tribunal was justified in law by holding that Section 194C(6) and Section 194C(7) are independent of each other and cannot be read together to attract disallowance under Section 40(a) (ia) of the Income Tax Act, 1961" We dispose of the stay petition as there is no scope of passing any interim order. Let paper books be filed within eight weeks. All other formalities including service of notice of appeal be complied with within the aforesaid period. The appeal shall be listed on 9th August,2018.
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