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2018 (10) TMI 179 - AT - Income TaxDisallowance u/s 40(a)(ia) - alleged expenditure on C&F commission and consultancy charges on 30.09.2008 i.e. before the due date of filing of return of income - Held that:- We find no reason in the findings of Ld.CIT(A) deleting the disallowance u/s 40(a)(ia) as the assessee has duly deposited the tax deducted at source on the alleged expenditure on and before the due date of filing of income u/s 139 of the Act. Appeal of the revenue is dismissed.
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