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    <title>Tax Department Can&#039;t Question Business Decisions on Loyalty Commission Payments Without Proof of Non-Genuineness.</title>
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    <description>The purpose of the payment of loyalty commission was clearly for business of the assessee, and it is not for the department to sit over the judgment of the assessee that how the business has to be conducted and the expenditure incurred could not be disallowed, till it shows that the payment itself was not genuine - AT</description>
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