2018 (6) TMI 1812

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..... y holding that Section 194C(6) and Section 194C(7) are independent of each other and cannot be read together to attract disallowance under Section 40(a) (ia) of the Income Tax Act, 1961 We dispose of the stay petition as there is no scope of passing any interim order. Let paper books be filed within eight weeks. All other formalities including service of notice of appeal be complied with withi .....

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