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    <title>2018 (5) TMI 1156 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s claim for the commission payment to Drishti Adventure Sports Pvt. Ltd., overturning the lower authorities&#039; disallowance. The Tribunal emphasized the legitimacy of business decisions and tax planning within legal boundaries, rejecting assertions of tax evasion. The appeal was allowed in favor of the appellant, setting aside the previous decisions disallowing the claimed commission.</description>
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      <description>The Tribunal allowed the appellant&#039;s claim for the commission payment to Drishti Adventure Sports Pvt. Ltd., overturning the lower authorities&#039; disallowance. The Tribunal emphasized the legitimacy of business decisions and tax planning within legal boundaries, rejecting assertions of tax evasion. The appeal was allowed in favor of the appellant, setting aside the previous decisions disallowing the claimed commission.</description>
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