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    <title>2017 (6) TMI 1311 - RAJASTHAN HIGH COURT</title>
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    <description>The court ruled in favor of the assessee, overturning the disallowance of expenses paid to the commission agent and other expenses. The court considered the substantial increase in business and the necessity of the expenses for business growth. It held that expenses arising from business exigencies should be allowed. The appeal was allowed in favor of the assessee, addressing the first issue, and the second issue regarding double taxation was not considered due to the decision on the first issue.</description>
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      <description>The court ruled in favor of the assessee, overturning the disallowance of expenses paid to the commission agent and other expenses. The court considered the substantial increase in business and the necessity of the expenses for business growth. It held that expenses arising from business exigencies should be allowed. The appeal was allowed in favor of the assessee, addressing the first issue, and the second issue regarding double taxation was not considered due to the decision on the first issue.</description>
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