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    <title>1994 (5) TMI 22 - DELHI High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=19918</link>
    <description>The Tribunal dismissed the Revenue&#039;s application under section 256(1) of the Income Tax Act, 1961, seeking a direction to refer a question of law regarding the disallowance of claimed commission. The Tribunal upheld its decision to allow the claimed commission, emphasizing the agency agreement and the liability&#039;s undisputed nature. The court found the Revenue&#039;s contentions regarding incorrect findings by the Tribunal unfounded, as specific questions were not raised in the application. Consequently, the court ruled in favor of the assessee, dismissing the Revenue&#039;s application due to lack of merit.</description>
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    <pubDate>Fri, 13 May 1994 00:00:00 +0530</pubDate>
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      <title>1994 (5) TMI 22 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=19918</link>
      <description>The Tribunal dismissed the Revenue&#039;s application under section 256(1) of the Income Tax Act, 1961, seeking a direction to refer a question of law regarding the disallowance of claimed commission. The Tribunal upheld its decision to allow the claimed commission, emphasizing the agency agreement and the liability&#039;s undisputed nature. The court found the Revenue&#039;s contentions regarding incorrect findings by the Tribunal unfounded, as specific questions were not raised in the application. Consequently, the court ruled in favor of the assessee, dismissing the Revenue&#039;s application due to lack of merit.</description>
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      <pubDate>Fri, 13 May 1994 00:00:00 +0530</pubDate>
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