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2024 (2) TMI 410 - SCH - Income TaxDisallowance u/s 40(a) (ia) - AO decision to add back the amount, on the ground that the TDS has not been deducted - Addition was upset by the CIT(A) who noticed that the payee i.e. the Delhi Transport Corporation had reflected the amount as its tax liability in its returns - As decided by HC [2018 (5) TMI 2145 - DELHI HIGH COURT] issue decided in assessee favour as covered by a judgment of Ansal Land Mark Township (P) Ltd. - [2015 (9) TMI 79 - DELHI HIGH COURT] and Rajinder Kumar - [2013 (7) TMI 454 - DELHI HIGH COURT] HELD THAT:- As heard learned senior counsel for the appellant and learned counsel for the respondent. The Civil Appeal is dismissed.
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