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2018 (1) TMI 1647 - ITAT CHENNAI
Disallowance u/s 40(a)(ia) - whether the second proviso to section 40(a)(ia) takes effect from 01.04.2013 is applicable to the assessee or not ? - HELD THAT:- After considering the decision in the case of Star Investments Pvt. Ltd [2016 (6) TMI 1428 - ITAT CHENNAI], this tribunal in the assessee’s own case in [2017 (6) TMI 1354 - ITAT CHENNAI] Revenue’s appeal is dismissed.