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    <title>2013 (12) TMI 1057 - ITAT  KOLKATA</title>
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    <description>The Tribunal upheld the decision of the ld. CIT(A) regarding the disallowance under section 40(a)(ia) of the Act and the application of the provisions for the relevant assessment year. The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal for statistical purposes, referring the issue of extra TDS payment for further verification by the AO.</description>
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      <description>The Tribunal upheld the decision of the ld. CIT(A) regarding the disallowance under section 40(a)(ia) of the Act and the application of the provisions for the relevant assessment year. The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s appeal for statistical purposes, referring the issue of extra TDS payment for further verification by the AO.</description>
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