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    <title>2016 (8) TMI 1286 - ITAT KOLKATA</title>
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      <description>The Tribunal partially allowed the Revenue&#039;s appeal by restoring the AO&#039;s disallowance of commission due to lack of evidence establishing the services rendered, and remanding the issue of partner remuneration for fresh verification. However, the Tribunal upheld the CIT(A)&#039;s decisions to delete the disallowance of interest, business promotion expenses, and disallowance under section 14A due to the absence of exempt income.</description>
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