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    <description>The High Court allowed the appeal under section 260A of the Income Tax Act, finding a binding contract for commission payment supported by evidence of payment through account payee cheques. The Court held that the revenue failed to establish any irregularities in the transactions, leading to the dismissal of the appeal and application, as no interference with the Tribunal&#039;s order was warranted.</description>
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      <description>The High Court allowed the appeal under section 260A of the Income Tax Act, finding a binding contract for commission payment supported by evidence of payment through account payee cheques. The Court held that the revenue failed to establish any irregularities in the transactions, leading to the dismissal of the appeal and application, as no interference with the Tribunal&#039;s order was warranted.</description>
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