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Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
30%. 5. The Ld. DR stands by the impugned order. 6. We have heard the rival submissions and perused the materials available on record. In the present case, the expense claimed by the assessee toward laboratory expense amounting to Rs.21,59,500/- was disallowed on account of non-deduction of TDS, u/s194A read with section