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    <title>2014 (2) TMI 122 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, affirming the allowance of the &#039;buyers commission&#039; deduction from the sale proceeds for the assessment year 2003-04. The Court found that the lower authorities correctly determined the genuineness of the commission payment process, noting consistency in the practice and lack of evidence disputing it. The Revenue&#039;s appeal was dismissed, with no costs imposed.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, affirming the allowance of the &#039;buyers commission&#039; deduction from the sale proceeds for the assessment year 2003-04. The Court found that the lower authorities correctly determined the genuineness of the commission payment process, noting consistency in the practice and lack of evidence disputing it. The Revenue&#039;s appeal was dismissed, with no costs imposed.</description>
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