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    <title>2012 (6) TMI 113 - DELHI HIGH COURT</title>
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    <description>The High Court upheld the decision of the Income Tax Appellate Tribunal and the CIT (Appeals), ruling that the commission paid to directors of The India Thermit Corporation Ltd. for the assessment year 2004-05 was justified and in compliance with legal requirements. The court dismissed the Revenue&#039;s appeal challenging the commission payment without imposing any costs.</description>
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      <description>The High Court upheld the decision of the Income Tax Appellate Tribunal and the CIT (Appeals), ruling that the commission paid to directors of The India Thermit Corporation Ltd. for the assessment year 2004-05 was justified and in compliance with legal requirements. The court dismissed the Revenue&#039;s appeal challenging the commission payment without imposing any costs.</description>
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