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2011 (8) TMI 1060 - ITAT CHENNAIExpenditure on replacement cost of yarn clearers - revenue or capital expenditure - addition u/s 40(a)(ia) - the payment made to M/s.Infinite India (P) Ltd. was subject to TDS, being technical services - tds u/s 194J - requirements of provisions of section 36(1)(vii)
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