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2020 (8) TMI 679 - HC - Income TaxDisallowance u/s 40(a)(ia) - TDS not remitted within the due date as prescribed under the Act - HELD THAT:- Substantial question of law has been answered against the revenue by the Supreme Court in ‘COMMISSIONER OF INCOME-TAX, KOLKATA Vs. CALCUTTA EXPORT COMPANY’ [2018 (5) TMI 356 - SUPREME COURT] - Decided in favour of the assessee.
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