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    <title>2012 (8) TMI 451 - ITAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, directing the AO to allow the commission paid against exports while upholding the adhoc disallowances on other expenses due to insufficient documentation. The judgment emphasizes the importance of substantiating expenses with proper evidence to avoid adhoc disallowances.</description>
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      <description>The Tribunal partially allowed the appeal, directing the AO to allow the commission paid against exports while upholding the adhoc disallowances on other expenses due to insufficient documentation. The judgment emphasizes the importance of substantiating expenses with proper evidence to avoid adhoc disallowances.</description>
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