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2018 (2) TMI 271 - AT - Income TaxDisallowance made u/s 40A(3) - Held that:- Assessee’s case falls under the exceptions provided in Rule 6DD(b) and (k) of the Rules and accordingly, no disallowance u/s 40A(3) of the Act could be made and accordingly we direct the ld AO to delete the same. Accordingly the grounds raised by the revenue are dismissed. See Ramnagar Pachai & C.S. Shop vs ITO [2017 (2) TMI 400 - ITAT KOLKATA] - Decided in favour of assessee
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