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    <title>2010 (2) TMI 792 - ITAT, Bangalore</title>
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    <description>The High Court remanded the case to the Tribunal to reconsider the deductibility of commission payments under Section 37(1) of the IT Act. Upon reconsideration, the Tribunal dismissed the appeal, ruling that the payments were not allowable as they induced unethical practices and abetted a breach of trust by the recipient company&#039;s directors. The appeals were dismissed, and the Tribunal&#039;s decision was issued on February 16, 2010.</description>
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      <link>https://www.taxtmi.com/caselaws?id=207621</link>
      <description>The High Court remanded the case to the Tribunal to reconsider the deductibility of commission payments under Section 37(1) of the IT Act. Upon reconsideration, the Tribunal dismissed the appeal, ruling that the payments were not allowable as they induced unethical practices and abetted a breach of trust by the recipient company&#039;s directors. The appeals were dismissed, and the Tribunal&#039;s decision was issued on February 16, 2010.</description>
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