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Court Upholds Order: Disallowance u/s 40(a)(ia) Invalid When Tax Deduction at Source is Impractical.
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....Disallowance u/s 40(a)(ia) - as the deduction of tax at source by the assessee was unfeasible, representing an impossibility – the order deleting the disallowance u/s. 40(a)(ia) for non-deduction of tax at source upheld - AT....