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    <title>Commission Payments to Relatives Require Evidence Beyond Banking Transactions; Need Third-Party Confirmation and Clear Justification.</title>
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    <description>Genuineness of Commission paid to relative against sale of land - Merely payment through banking channels is not sufficient to establish the genuineness of the particular transaction. There has to be some specific material on record, 3rd party confirmation and most important that the facts should convey the basic need for why the commission was paid. - AT</description>
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