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    <title>2019 (5) TMI 1325 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to delete the penalty on the 10% balance of sub-brokerage payment disallowed on an estimate basis, emphasizing the genuineness of the expenditure. The Tribunal dismissed the Revenue&#039;s appeal, confirming the deletion of the penalty on the sub-brokerage payment disallowance.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision to delete the penalty on the 10% balance of sub-brokerage payment disallowed on an estimate basis, emphasizing the genuineness of the expenditure. The Tribunal dismissed the Revenue&#039;s appeal, confirming the deletion of the penalty on the sub-brokerage payment disallowance.</description>
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