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of <h1>High Court dismisses appeal on Income Tax Act disallowance; no costs awarded.</h1> The High Court of Andhra Pradesh dismissed the appeal regarding disallowance under Section 40(a)(ia) and 40A(3) of the Income Tax Act, based on estimate ... - The High Court of Andhra Pradesh dismissed the appeal regarding disallowance under Section 40(a)(ia) and 40A(3) of the Income Tax Act, based on estimate basis, citing a previous court decision. No costs awarded.
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