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    <title>1995 (2) TMI 113 - ITAT DELHI</title>
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    <description>The appeals of the assessee for assessment years 1985-86 and 1986-87 were dismissed, except for a partial allowance for the latter year. The revenue&#039;s appeals for all three assessment years were partly allowed. The Tribunal directed the Assessing Officer to conduct further investigations regarding the disallowance of commission payments and provided specific instructions for reassessment. Various deductions and allowances were either allowed or disallowed based on statutory provisions and judicial precedents cited during the proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=62573</link>
      <description>The appeals of the assessee for assessment years 1985-86 and 1986-87 were dismissed, except for a partial allowance for the latter year. The revenue&#039;s appeals for all three assessment years were partly allowed. The Tribunal directed the Assessing Officer to conduct further investigations regarding the disallowance of commission payments and provided specific instructions for reassessment. Various deductions and allowances were either allowed or disallowed based on statutory provisions and judicial precedents cited during the proceedings.</description>
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