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    <title>2021 (4) TMI 534 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowances of commissions paid to both M/s. Amikong Pte Ltd. and M/s. Poushali Sales Pvt. Ltd. The Tribunal found that the assessee provided ample evidence supporting the commission payments, leading to increased business revenue. It criticized the AO for lack of thorough investigation and affirmed that the commissions were legitimate and commercially beneficial.</description>
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      <description>The Tribunal upheld the CIT(A)&#039;s decision to delete the disallowances of commissions paid to both M/s. Amikong Pte Ltd. and M/s. Poushali Sales Pvt. Ltd. The Tribunal found that the assessee provided ample evidence supporting the commission payments, leading to increased business revenue. It criticized the AO for lack of thorough investigation and affirmed that the commissions were legitimate and commercially beneficial.</description>
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