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    <title>2017 (11) TMI 1278 - ITAT MUMBAI</title>
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    <description>The tribunal found in favor of the assessee, ruling that commission payments were justified and not disguised dividends. The disallowance of commission paid to directors and a sister concern was overturned, along with the deletion of additional service tax. The tribunal emphasized that payments were based on performance, not shareholdings, and were substantiated. The appeal of the assessee was allowed, and the revenue&#039;s appeal was dismissed.</description>
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      <title>2017 (11) TMI 1278 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=351399</link>
      <description>The tribunal found in favor of the assessee, ruling that commission payments were justified and not disguised dividends. The disallowance of commission paid to directors and a sister concern was overturned, along with the deletion of additional service tax. The tribunal emphasized that payments were based on performance, not shareholdings, and were substantiated. The appeal of the assessee was allowed, and the revenue&#039;s appeal was dismissed.</description>
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