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    <title>2023 (9) TMI 381 - ITAT RAJKOT</title>
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    <description>The ITAT allowed the appeal filed by the assessee, directing the AO to delete the additions made under both grounds regarding denial of deduction under section 80IA(4) and disallowance under section 40(a)(ia) for non-deduction of TDS on advertisement expenses.</description>
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      <description>The ITAT allowed the appeal filed by the assessee, directing the AO to delete the additions made under both grounds regarding denial of deduction under section 80IA(4) and disallowance under section 40(a)(ia) for non-deduction of TDS on advertisement expenses.</description>
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