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    <title>2001 (12) TMI 835 - ITAT AMRITSAR</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s cross-objection, affirming the CIT(A)&#039;s deletions of disallowances related to commission payments, miscellaneous expenses, entertainment expenses, and expenses on presentation articles. The Tribunal found the commission payments genuine, disagreed with the disallowance of entertainment expenses, and ruled that the presentation articles were not subject to disallowance under rule 6B. Relief was granted to the assessee on these grounds.</description>
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    <pubDate>Mon, 31 Dec 2001 00:00:00 +0530</pubDate>
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      <title>2001 (12) TMI 835 - ITAT AMRITSAR</title>
      <link>https://www.taxtmi.com/caselaws?id=117340</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal and partly allowed the assessee&#039;s cross-objection, affirming the CIT(A)&#039;s deletions of disallowances related to commission payments, miscellaneous expenses, entertainment expenses, and expenses on presentation articles. The Tribunal found the commission payments genuine, disagreed with the disallowance of entertainment expenses, and ruled that the presentation articles were not subject to disallowance under rule 6B. Relief was granted to the assessee on these grounds.</description>
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      <pubDate>Mon, 31 Dec 2001 00:00:00 +0530</pubDate>
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