2019 (2) TMI 1638

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....for the Respondent. P.C:­ The Revenue is in Appeal against the Judgment of the Income Tax Appellate Tribunal (in short "the Tribunal"), raising the following questions for our consideration:­ " Whether on the facts and in the circumstances of the case and in law, the Tribunal erred in deleting the disallowance u/s. 40(a)(ia) on account of non deduction of tax at sources on account o....