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In the result, appeal filed by the assessee is partly allowed
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
disallowance in the present Assessment Year. 22. In order to remedy this position and to remove hardships which were being caused to the assessees belonging to such second category, amendments have been made in the provisions of Section 40(a) (ia) by the Finance Act, 2010. 23. Section 40(a)(ia), as amended by Finance Act, 2010, with effect from