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    <description>The Tribunal quashed the assessment for AY 2006-07 due to technical reasons, leading to the dismissal of other issues raised. For AY 2007-08, the Tribunal upheld the CIT (A)&#039;s decision on commission income at 3% and allowable expenses at 20% of the gross commission, resulting in the dismissal of appeals by both the assessee and the Revenue.</description>
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