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    <title>2017 (11) TMI 106 - ITAT MUMBAI</title>
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    <description>The tribunal upheld the classification of commission income as &quot;income from other sources&quot; instead of &quot;business income&quot; due to lack of substantiation and findings of non-genuineness. Additionally, the disallowance of car-related expenses was upheld as the car was not deemed to be used exclusively for business purposes based on evidence provided. The appeal was dismissed, affirming the decisions of the Assessing Officer and Commissioner of Income Tax (Appeals).</description>
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      <description>The tribunal upheld the classification of commission income as &quot;income from other sources&quot; instead of &quot;business income&quot; due to lack of substantiation and findings of non-genuineness. Additionally, the disallowance of car-related expenses was upheld as the car was not deemed to be used exclusively for business purposes based on evidence provided. The appeal was dismissed, affirming the decisions of the Assessing Officer and Commissioner of Income Tax (Appeals).</description>
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