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2021 (1) TMI 166 - AT - Income TaxRectification u/s 254 - disallowance made u/s.40(a)(ia) - HELD THAT:- We find that this Tribunal while disposing off the appeal for A.Y.2009-10 [2020 (9) TMI 1100 - ITAT MUMBAI] had rejected the contentions of the assessee and upheld the disallowance made u/s.40(a)(ia) of the Act. But we find that a contrary view has already been taken by this Tribunal in the case of Mahindra and Mahindra [2020 (6) TMI 564 - ITAT MUMBAI] - Non-following of the said order constitute mistake apparent on record within the meaning of Section 254(2). We direct the ld. AO to delete the disallowance u/s.40(a)(ia) of the Act. Accordingly, the grounds taken by the assessee in this regard are allowed.
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