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    <title>2013 (5) TMI 528 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the decision of the ld. CIT(A) and dismissed the appeal of the Revenue, confirming that there was no double claim of expenses as alleged by the AO. The Tribunal found that the expenses debited to the profit and loss account were different from the discount claimed from the commission income, and since the Revenue could not provide any material to counter this, the disallowance of the deduction was deemed unwarranted.</description>
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      <description>The Tribunal upheld the decision of the ld. CIT(A) and dismissed the appeal of the Revenue, confirming that there was no double claim of expenses as alleged by the AO. The Tribunal found that the expenses debited to the profit and loss account were different from the discount claimed from the commission income, and since the Revenue could not provide any material to counter this, the disallowance of the deduction was deemed unwarranted.</description>
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