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    <title>2015 (12) TMI 507 - ITAT COCHIN</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, modifying the disallowance of expenses related to earth work to 8%, and upheld the disallowances under Sections 40(a)(ia) for both the interest paid and the blasting work expenses due to non-deduction of TDS. The appeal filed by the Revenue was thus partly allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269203</link>
      <description>The Tribunal partly allowed the Revenue&#039;s appeal, modifying the disallowance of expenses related to earth work to 8%, and upheld the disallowances under Sections 40(a)(ia) for both the interest paid and the blasting work expenses due to non-deduction of TDS. The appeal filed by the Revenue was thus partly allowed.</description>
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