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2023 (3) TMI 1344 - AT - Income TaxNon deduction of TDS - Addition u/s 40(a)(ia) - disallowance of the ocean freight, survey expenses, testing charges and legal charges - HELD THAT:- In the case of Om Sri Nilamadhab Builders (P) Ltd [2022 (11) TMI 1337 - ITAT CUTTACK] the coordinate bench of the Tribunal restricted the disallowance to 30% as against 100% - Thus disallowance u/s.40(a)(ia) as made by the AO and as confirmed by the ld. CIT(A) stands restricted to 30%. Appeal of the assessee is partly allowed.
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