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    <title>Court Denies Deduction for Doctor Commission Payments Due to Lack of Substantiation Despite Past Approvals.</title>
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    <description>Deduction of commission payments made to doctors - even if it is true that in the previous years similar claims were allowed by the AO, in so far as the assessment year in question is concerned since the assessee has miserably failed to substantiate the claim, claim of expenditure not allowed - HC</description>
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