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2011 (5) TMI 1140 - AT - Income TaxExtract: .......ions of s. 194J are not attracted and no disallowance can be made by invoking 40(a)(ia).” Respectfully following the decision in the case of Kotak Securities (supra), we delete the disallowance of Rs. 10,88,883/- made u/s. 40(a)(ia). 6. In the result, the appeal filed by the Revenue is dismissed. Order pronounced on this 25th day of May, 2011
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