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    <description>The reopening of the assessment for the assessment year 1974-75 was upheld due to the commission paid to Samrat Sales being disallowed. However, the disallowance of the commission was deemed unwarranted and unjustified by the Tribunal. The appeals for the assessment years 1973-74 and 1976-77 were partly allowed, while the appeal for the assessment year 1974-75 was fully allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=178982</link>
      <description>The reopening of the assessment for the assessment year 1974-75 was upheld due to the commission paid to Samrat Sales being disallowed. However, the disallowance of the commission was deemed unwarranted and unjustified by the Tribunal. The appeals for the assessment years 1973-74 and 1976-77 were partly allowed, while the appeal for the assessment year 1974-75 was fully allowed.</description>
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