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Interpretation of Section 40(a)(ia) - it cannot be held that the word payable occurring in Section 40(a)(ia) refers to only those cases where the amount is yet to be paid and does not cover the cases where the amount is actually paid - SC

Income Tax - Interpretation of Section 40(a)(ia) - it cannot be held that the word payable occurring in Section 40(a)(ia) refers to only those cases where the amount is yet to be paid and does not cov .....

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