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Bench: ACTING CHIEF JUSTICE,S RACHAIAH
loss account. Since the assessee did not deduct TDS on this sum, the disallowance should have been made in terms of Section 40(a)(ia). He also stated that, the Tribunal has failed to note that, a similar disallowance was made in the assessment years 2013-14 and 2014-15. Moreover, it is not a case where