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    <description>The ITAT Cuttack allowed the appeals filed by the assessee, directing the Assessing Officer to delete the addition of commission paid to the HUFs for both assessment years. The Tribunal emphasized the treatment of income based on investments and services rendered, upholding the AR&#039;s arguments regarding the financial support provided by the HUFs to the partnership firm as justification for the commission paid.</description>
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      <description>The ITAT Cuttack allowed the appeals filed by the assessee, directing the Assessing Officer to delete the addition of commission paid to the HUFs for both assessment years. The Tribunal emphasized the treatment of income based on investments and services rendered, upholding the AR&#039;s arguments regarding the financial support provided by the HUFs to the partnership firm as justification for the commission paid.</description>
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