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    <title>2017 (4) TMI 957 - ITAT KOLKATA</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, permitting the deduction of commission payments to agencies and reducing ad hoc disallowances on telephone, conveyance, and traveling expenses. The Tribunal emphasized the importance of sufficient evidence and procedural fairness, overturning the CIT(A)&#039;s decision and directing the deletion of ad hoc disallowances.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, permitting the deduction of commission payments to agencies and reducing ad hoc disallowances on telephone, conveyance, and traveling expenses. The Tribunal emphasized the importance of sufficient evidence and procedural fairness, overturning the CIT(A)&#039;s decision and directing the deletion of ad hoc disallowances.</description>
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