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    <title>2016 (6) TMI 1038 - CALCUTTA HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision to treat commission income under the head of income from business or profession and allowed the claimed expenditure. The revenue&#039;s appeal was dismissed as they failed to provide valid reasons against the Tribunal&#039;s decision. The Court did not impose costs on the revenue due to their failure to serve notice of appeal and opposition during the proceedings.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to treat commission income under the head of income from business or profession and allowed the claimed expenditure. The revenue&#039;s appeal was dismissed as they failed to provide valid reasons against the Tribunal&#039;s decision. The Court did not impose costs on the revenue due to their failure to serve notice of appeal and opposition during the proceedings.</description>
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