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    <title>2014 (4) TMI 353 - BOMBAY HIGH COURT</title>
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    <description>The High Court upheld the decisions of the Commissioner of Income Tax (Appeals) and the Tribunal, ruling that the sales promotion expenditure incurred was not considered as commission payment under Section 194H of the Income Tax Act. The Court found no substantial question of law in the appeal and dismissed it accordingly.</description>
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