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    <title>2017 (1) TMI 1330 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal filed by the assessee, overturning the disallowance of the commission paid to the Non-Resident Agent. The Tribunal found that the reassessment was initiated after the specified time limit and there was no failure on the part of the assessee to disclose material facts during the original assessment. The Tribunal noted similarities with previous judgments favoring the assessee and ruled in their favor.</description>
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      <description>The Tribunal allowed the appeal filed by the assessee, overturning the disallowance of the commission paid to the Non-Resident Agent. The Tribunal found that the reassessment was initiated after the specified time limit and there was no failure on the part of the assessee to disclose material facts during the original assessment. The Tribunal noted similarities with previous judgments favoring the assessee and ruled in their favor.</description>
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