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    <description>The High Court upheld the Tribunal&#039;s decision to delete the disallowance of payment made to the foreign agent, citing substantial evidence supporting the genuineness of transactions. The Court dismissed the appeal, emphasizing the significance of evidence in tax matters and the Tribunal&#039;s role in making decisions based on factual findings.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to delete the disallowance of payment made to the foreign agent, citing substantial evidence supporting the genuineness of transactions. The Court dismissed the appeal, emphasizing the significance of evidence in tax matters and the Tribunal&#039;s role in making decisions based on factual findings.</description>
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