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    <title>2011 (11) TMI 660 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision regarding the deduction of commission paid to foreign agents by the assessee, confirming it as a permissible deduction under section 37(1) of the Income Tax Act. The Court dismissed the Revenue&#039;s appeal as it found the Tribunal&#039;s decision to be based on sound factual findings, consistent with previous judgments and not refuted by the Revenue.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision regarding the deduction of commission paid to foreign agents by the assessee, confirming it as a permissible deduction under section 37(1) of the Income Tax Act. The Court dismissed the Revenue&#039;s appeal as it found the Tribunal&#039;s decision to be based on sound factual findings, consistent with previous judgments and not refuted by the Revenue.</description>
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