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    <title>2017 (6) TMI 583 - ITAT KOLKATA</title>
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    <description>The tribunal upheld its original decision confirming the disallowance of commission paid by the assessee for introduction of clients. Despite the argument of double taxation concerns and the assertion of legitimate business transactions, the tribunal found that the commission payments lacked evidence of services rendered by the commission agents. The assessing officer&#039;s decision was deemed correct, and the tribunal dismissed the assessee&#039;s application for recall of the order, emphasizing the necessity of concrete evidence to support commission expenditure claims.</description>
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    <pubDate>Wed, 08 Mar 2017 00:00:00 +0530</pubDate>
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      <title>2017 (6) TMI 583 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=344312</link>
      <description>The tribunal upheld its original decision confirming the disallowance of commission paid by the assessee for introduction of clients. Despite the argument of double taxation concerns and the assertion of legitimate business transactions, the tribunal found that the commission payments lacked evidence of services rendered by the commission agents. The assessing officer&#039;s decision was deemed correct, and the tribunal dismissed the assessee&#039;s application for recall of the order, emphasizing the necessity of concrete evidence to support commission expenditure claims.</description>
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      <pubDate>Wed, 08 Mar 2017 00:00:00 +0530</pubDate>
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