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    <description>The Appellate Tribunal ITAT, Mumbai, upheld the CIT(A)&#039;s decisions regarding the disallowance of C &amp;amp; F agency charges under section 194C and the deductibility of premium paid on the life of a partner under a Keyman Insurance Policy. The Tribunal dismissed the revenue&#039;s appeal in its entirety with no order as to costs.</description>
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