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    <description>The appeal filed by the department was dismissed by the Tribunal. The Tribunal upheld the CIT(A)&#039;s decisions on both issues. The commission expenses of Rs. 33,91,662 were deemed genuine and incurred for business purposes. The cash expense of Rs. 22,580 was found to comply with Section 40A(3) as individual payments did not exceed Rs. 20,000.</description>
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