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The main ground urged by the assessee relate to the disallowance made u/s 40(a)(ia) of the Act for non-deduction of tax at source from the payment made towards Harvesting charges.

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Sec. 40(a)(ia) of Income Tax Act, 1961—Business Disallowance —PARRY SUGAR INDUSTRIES LIMITED vs. DEPUTY CIT.[2020] 25 ITCD Online 075 (ITAT-BANGALORE)