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    <title>2018 (11) TMI 384 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, deleting the addition of commission paid to the foreign agent for the assessment year in question. The Tribunal concluded that the payments were not taxable in India in the hands of the recipients, as the assessee received only a net amount after deduction of commission. This decision was based on previous Tribunal rulings supporting the assessee&#039;s position, overturning the disallowance made by the Assessing Officer and upheld by the Commissioner (Appeals).</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal, deleting the addition of commission paid to the foreign agent for the assessment year in question. The Tribunal concluded that the payments were not taxable in India in the hands of the recipients, as the assessee received only a net amount after deduction of commission. This decision was based on previous Tribunal rulings supporting the assessee&#039;s position, overturning the disallowance made by the Assessing Officer and upheld by the Commissioner (Appeals).</description>
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