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    <title>2022 (8) TMI 851 - ITAT MUMBAI</title>
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    <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case to the AO for further examination. The Tribunal noted deficiencies in the AO&#039;s assessment, including not verifying services rendered by the related party and not considering partial payment to another individual. The AO was directed to reassess the case, requiring the assessee to provide evidence of services rendered to justify the commission expenses. The Revenue&#039;s appeal was allowed for statistical purposes.</description>
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      <description>The Tribunal set aside the CIT(A)&#039;s decision and remanded the case to the AO for further examination. The Tribunal noted deficiencies in the AO&#039;s assessment, including not verifying services rendered by the related party and not considering partial payment to another individual. The AO was directed to reassess the case, requiring the assessee to provide evidence of services rendered to justify the commission expenses. The Revenue&#039;s appeal was allowed for statistical purposes.</description>
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