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2013 (1) TMI 1044 - AT - Income TaxExtract: .......ons of section 40(a)(ia) is concerned, the same has also been duly considered by us in the light of the precedents cited supra. We therefore hold that the ground raised by the Revenue has no legal as well as factual force, therefore dismissed. 11. In the result, Assessee’s appeal is partly allowed, whereas Revenue’s appeal is dismissed.
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