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    <description>The Revenue&#039;s appeal was allowed for statistical purposes, with the primary issues of deletion of disallowance of commission payment and addition of lease rent being restored to the Assessing Officer for fresh adjudication. The Tribunal emphasized the need for the assessee to provide detailed evidence to establish the genuineness and business necessity of the disputed expenditures. The matter was remanded back to the AO following directions from the Tribunal, with the decision announced on April 10, 2015, in Ahmedabad.</description>
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