Disallowance of exp. for TDS default shall be made even if payment is made by other person on behalf of assessee

IT : Where assessee-company was engaged in business of processing and exports of marine products, claimed deduction of certain amount which represented advances written off, in view of fact that advances given by assessee were duly disclosed in financial statements and, moreover, It was also undisputed that there was downfall in business of fishermen to whom advances were made due to cyclone and earthquake, assessee's claim for deduction was to be allowed

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