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    <description>The Tribunal partially allowed the appeal, upholding the penalty for the disallowed donation claim under Section 80G but deleting the penalty for the disallowed commission paid to the foreign party. The Tribunal found the explanation for the disallowed commission payment to be bona fide and supported by legal precedent, leading to the conclusion that no penalty was leviable in that regard.</description>
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      <link>https://www.taxtmi.com/caselaws?id=215573</link>
      <description>The Tribunal partially allowed the appeal, upholding the penalty for the disallowed donation claim under Section 80G but deleting the penalty for the disallowed commission paid to the foreign party. The Tribunal found the explanation for the disallowed commission payment to be bona fide and supported by legal precedent, leading to the conclusion that no penalty was leviable in that regard.</description>
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