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    <title>2017 (7) TMI 69 - ITAT CHANDIGARH</title>
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    <description>The appeals were dismissed, affirming the disallowance of commission expenses in assessment years 2009-10 and 2010-11. The primary issue was the lack of evidence supporting the services rendered by the agents, leading to the conclusion that the commission payments were not genuine. The Tribunal upheld the disallowance based on the findings that the agents had no relevant experience or knowledge, and some admitted to returning the commission amount. The decision was grounded in factual evidence and legal analysis, resulting in the dismissal of the appeals.</description>
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      <description>The appeals were dismissed, affirming the disallowance of commission expenses in assessment years 2009-10 and 2010-11. The primary issue was the lack of evidence supporting the services rendered by the agents, leading to the conclusion that the commission payments were not genuine. The Tribunal upheld the disallowance based on the findings that the agents had no relevant experience or knowledge, and some admitted to returning the commission amount. The decision was grounded in factual evidence and legal analysis, resulting in the dismissal of the appeals.</description>
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