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Court Rules No Tax Disallowance for Milk Transport Payments to Related Parties u/s 40A(2)(b.

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....Addition u/s 40A(2)(b) - disallowance of milk transportation charges paid to specified persons - as per the details, the payment to related parties works out to 62 paise per litre as against 69 paise per litre paid to unrelated parties - there is no merit in making any disallowance u/s 40A(2)(b).....

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