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    <title>2019 (6) TMI 1366 - ITAT KOLKATA</title>
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    <description>The Appellate Tribunal ITAT Kolkata ruled in favor of the appellant, allowing the appeal against the disallowance of commission payments to Mr. D.R. Shah and the disallowance of the write off of bad debts. The judgment emphasized the significance of presenting adequate evidence to substantiate claims and applying relevant legal provisions to ascertain the allowability of expenses or losses for income tax purposes.</description>
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      <description>The Appellate Tribunal ITAT Kolkata ruled in favor of the appellant, allowing the appeal against the disallowance of commission payments to Mr. D.R. Shah and the disallowance of the write off of bad debts. The judgment emphasized the significance of presenting adequate evidence to substantiate claims and applying relevant legal provisions to ascertain the allowability of expenses or losses for income tax purposes.</description>
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