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    <description>The Tribunal upheld the CIT(A)&#039;s deletion of the addition concerning withheld amounts claimed as deductions by the assessee. However, the Tribunal reversed the CIT(A)&#039;s decision to allow the assessee&#039;s claim of mamool and commission payments, ruling in favor of the Department. The expenditure towards commission and mamools was deemed illegal and against public policy, leading to the disallowance of the claim.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s deletion of the addition concerning withheld amounts claimed as deductions by the assessee. However, the Tribunal reversed the CIT(A)&#039;s decision to allow the assessee&#039;s claim of mamool and commission payments, ruling in favor of the Department. The expenditure towards commission and mamools was deemed illegal and against public policy, leading to the disallowance of the claim.</description>
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