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    <title>2015 (12) TMI 104 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of the assessee, deleting the disallowance of commission payments. The Tribunal found that the assessee provided sufficient evidence, including commission bills and TDS certificates, and that payments were made through account payee cheques. The Tribunal noted the consistency in claiming such commission payments and the past deletion of similar disallowances by the CIT(A). The Tribunal concluded that the CIT(A) erred in confirming the AO&#039;s disallowance, leading to the deletion of the disallowance of commission payments.</description>
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      <title>2015 (12) TMI 104 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=268800</link>
      <description>The Tribunal allowed the appeal of the assessee, deleting the disallowance of commission payments. The Tribunal found that the assessee provided sufficient evidence, including commission bills and TDS certificates, and that payments were made through account payee cheques. The Tribunal noted the consistency in claiming such commission payments and the past deletion of similar disallowances by the CIT(A). The Tribunal concluded that the CIT(A) erred in confirming the AO&#039;s disallowance, leading to the deletion of the disallowance of commission payments.</description>
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      <pubDate>Fri, 09 Oct 2015 00:00:00 +0530</pubDate>
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