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Bench: Shri Pramod M Jagtap & Ms. Madhumita Roy
Section 40A(3) of the Act to the extent of Rs. 4,62,50,000/- holding payments made by the assessee not covered under Rule 6 DD of the I.T. Rules,1962. 16. Ground Nos. 1, 2, 3 & 4 all revolve within the periphery of disallowance