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    <title>1991 (1) TMI 211 - ITAT HYDERABAD-A</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals, determining that the commissions paid were legitimate business expenses supported by valid agreements and industry practices. The Tribunal dismissed departmental appeals, finding no evidence that the commissions were returned to the company or that the payments were excessive. The Tribunal also held that a statement made by the Managing Director lacked corroborative evidence and could not solely justify disallowing the commissions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=66238</link>
      <description>The Tribunal allowed the assessee&#039;s appeals, determining that the commissions paid were legitimate business expenses supported by valid agreements and industry practices. The Tribunal dismissed departmental appeals, finding no evidence that the commissions were returned to the company or that the payments were excessive. The Tribunal also held that a statement made by the Managing Director lacked corroborative evidence and could not solely justify disallowing the commissions.</description>
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