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    <title>1994 (3) TMI 156 - ITAT DELHI-D</title>
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    <description>The ITAT allowed the appeal, deleting the additions made by the AO regarding commission payments and cash credits. The ITAT found merit in the appellant&#039;s arguments and evidence, noting the consistent practice of allowing discounts and the lack of justification for disallowing the commission and adding cash credits. The appellant provided supporting documentation and confirmations, leading the ITAT to grant relief and delete the disputed amounts.</description>
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      <link>https://www.taxtmi.com/caselaws?id=64773</link>
      <description>The ITAT allowed the appeal, deleting the additions made by the AO regarding commission payments and cash credits. The ITAT found merit in the appellant&#039;s arguments and evidence, noting the consistent practice of allowing discounts and the lack of justification for disallowing the commission and adding cash credits. The appellant provided supporting documentation and confirmations, leading the ITAT to grant relief and delete the disputed amounts.</description>
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