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    <title>2017 (4) TMI 247 - ITAT AHMEDABAD</title>
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    <description>The Tribunal upheld the deletion of disallowances made by the AO regarding commission, salary expenses, and partner salary. Emphasizing commercial expediency and business needs, the Tribunal affirmed the ld.CIT(A)&#039;s decision, leading to a lower income assessment for the assessee for the Asstt. Year 2009-10. The Revenue&#039;s appeal against the deletion of disallowances was dismissed, with the Tribunal ruling in favor of the assessee on 3rd April 2017 at Ahmedabad.</description>
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      <description>The Tribunal upheld the deletion of disallowances made by the AO regarding commission, salary expenses, and partner salary. Emphasizing commercial expediency and business needs, the Tribunal affirmed the ld.CIT(A)&#039;s decision, leading to a lower income assessment for the assessee for the Asstt. Year 2009-10. The Revenue&#039;s appeal against the deletion of disallowances was dismissed, with the Tribunal ruling in favor of the assessee on 3rd April 2017 at Ahmedabad.</description>
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