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Bench: Smt. Beena Pillai & Shri. O.P. Meena
194J of the Act. We therefore are in agreement with the view taken by Ld.CIT (A). Admittedly, assessee has not deducted TDS on payments made towards toll-free charges, and therefore, disallowance under section 40 (a) (ia) is warranted. However, we set aside this issue to Ld.AO for verification as to whether the payee paid taxes on such payments received