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    <title>2004 (3) TMI 20 - MADHYA PRADESH High Court</title>
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    <description>The Income-tax Appellate Tribunal upheld the Assessment Officer&#039;s decisions for the assessment years 1997-98 and 1998-99, dismissing the appeals challenging the revisional authority&#039;s orders regarding credits and commission. The Tribunal found the credits genuine, supported by proper verification and legal precedents, allowing a 10% commission. Emphasizing consistency and sufficiency of evidence, the Tribunal concluded that the revisional authority&#039;s claims lacked merit and upheld the original decisions, ultimately deeming the appeals meritless and dismissing them.</description>
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      <link>https://www.taxtmi.com/caselaws?id=10437</link>
      <description>The Income-tax Appellate Tribunal upheld the Assessment Officer&#039;s decisions for the assessment years 1997-98 and 1998-99, dismissing the appeals challenging the revisional authority&#039;s orders regarding credits and commission. The Tribunal found the credits genuine, supported by proper verification and legal precedents, allowing a 10% commission. Emphasizing consistency and sufficiency of evidence, the Tribunal concluded that the revisional authority&#039;s claims lacked merit and upheld the original decisions, ultimately deeming the appeals meritless and dismissing them.</description>
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