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2016 (11) TMI 535 - AT - Income TaxDisallowance u/s 40(a)(ia) - amount paid during the year - Held that:- We do not find any infirmity in the order of the CIT(A) in sustaining only the amount of ₹ 15,22,373/-, which is payable at the end of the year i.e. outstanding as on 31st March, 2015, as against the addition of ₹ 89,16,387/- made by the Assessing Officer, following the special bench decision of the ITAT in the case of Merlyn Shipping and Transport (2012 (4) TMI 290 - ITAT VISAKHAPATNAM ). - Decided against revenue
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