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2009 (1) TMI 863 - ITAT, BANGALORE
Extract:
.......ct that the assessee has made purchases has not been rebutted by the revenue. Hence, it was not a case where TDS was required to be deducted and therefore, provision of section 40(a)(i) is not applicable. Disallowance made by the Assessing Officer is deleted 5. In the result, both the appeals are allowed. Pronounced in the open court on 30.01.2009.