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    <description>The ITAT allowed the appeals filed by the assessee for all assessment years, finding that there was sufficient evidence to support the commission expenses. The ITAT reversed the CIT(A)&#039;s disallowance of commission expenses, citing the regular business practice and evidence provided by the assessee. No specific finding was provided on the technical ground related to Section 153A, as the appeals were allowed on merit.</description>
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      <description>The ITAT allowed the appeals filed by the assessee for all assessment years, finding that there was sufficient evidence to support the commission expenses. The ITAT reversed the CIT(A)&#039;s disallowance of commission expenses, citing the regular business practice and evidence provided by the assessee. No specific finding was provided on the technical ground related to Section 153A, as the appeals were allowed on merit.</description>
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