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    <description>The ITAT partly allowed the appeal for the assessment year 2002-03 and allowed the appeal for the assessment year 2007-08 for statistical purposes. The AO was directed to re-adjudicate the issues of commission payments and miscellaneous sales expenses based on the nature of services and supporting evidence. The addition on account of arrears of salary paid to directors was allowed, considering the retrospective resolution and inclusion in the directors&#039; income tax returns.</description>
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