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    <title>2009 (7) TMI 1006 - Punjab and Haryana High Court</title>
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    <description>The High Court dismissed the Revenue&#039;s appeal concerning the disallowance of deductions on commission paid to the managing director and executives, as well as staff welfare expenses. The court found no substantial questions of law, upholding the earlier rulings in favor of the assessee. Emphasizing the liberal approach required for business expediency in employee welfare expenses, the court concluded that the disallowances were not justified.</description>
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      <description>The High Court dismissed the Revenue&#039;s appeal concerning the disallowance of deductions on commission paid to the managing director and executives, as well as staff welfare expenses. The court found no substantial questions of law, upholding the earlier rulings in favor of the assessee. Emphasizing the liberal approach required for business expediency in employee welfare expenses, the court concluded that the disallowances were not justified.</description>
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