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    <title>2013 (9) TMI 41 - ITAT HYDERABAD</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decisions on allowing commission paid to foreign agents without tax deduction, directing the AO to grant weighted deduction under Section 35(2AB) and consider remaining expenditure for deduction under Section 35(1) or other provisions. The appeals were partly allowed for statistical purposes, with cross objections treated as allowed for statistical purposes.</description>
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      <link>https://www.taxtmi.com/caselaws?id=236608</link>
      <description>The Tribunal upheld the CIT(A)&#039;s decisions on allowing commission paid to foreign agents without tax deduction, directing the AO to grant weighted deduction under Section 35(2AB) and consider remaining expenditure for deduction under Section 35(1) or other provisions. The appeals were partly allowed for statistical purposes, with cross objections treated as allowed for statistical purposes.</description>
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