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    <title>2015 (10) TMI 2114 - ITAT PUNE</title>
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    <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes, remitting the disallowance of commission payments and unexplained cash credits back to the Assessing Officer for further examination. However, the disallowance of payments made under section 40A(3) for purchasing raw cotton was upheld and this ground of appeal was dismissed.</description>
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      <description>The Tribunal partly allowed the assessee&#039;s appeal for statistical purposes, remitting the disallowance of commission payments and unexplained cash credits back to the Assessing Officer for further examination. However, the disallowance of payments made under section 40A(3) for purchasing raw cotton was upheld and this ground of appeal was dismissed.</description>
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