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    <title>Assessee Fails to Prove Commission Deduction Validity u/s 37, Mere Cheque Payment Insufficient for Justification.</title>
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      <description>Commission payment - deduction u/s 37 - assessee has failed to discharge the initial onus to prove that the expenditure incurred under the heads rendering of services by ALT. Mere payment of a sum by accounting paying cheque is not sufficient - AT</description>
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