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    <description>The Tribunal&#039;s decision to delete the disallowance of the assessee&#039;s claim for deduction of commission payments made to Directors/Managing Director was upheld by the Income Tax Appellate Tribunal. The Tribunal found the commission payments to be reasonable and aligned with the legitimate needs and benefits of the business. The High Court determined that there was no substantial question of law involved in the case, leading to the dismissal of the appeals and connected petitions.</description>
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