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    <title>2017 (10) TMI 1492 - ITAT CUTTACK</title>
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    <description>The Tribunal partially allowed the appeal, deleting the addition made under Section 40A(3) of the Income Tax Act. The genuineness of the payments was upheld, and the transactions were deemed legitimate. Other grounds raised by the assessee were dismissed. The decision was pronounced on 12/10/2017.</description>
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