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    <title>2014 (10) TMI 612 - ITAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal of the assessee, overturning the disallowance of Rs. 23,14,705 for sales commission paid to relatives and the addition of Rs. 50,09,855 for foreign sales commission. The Tribunal emphasized the importance of concrete evidence and commercial expediency in determining the allowability of business expenses.</description>
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