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    <title>2018 (2) TMI 2088 - MADHYA PRADESH HIGH COURT, INDORE</title>
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    <description>The High Court upheld the decision of the Income Tax Appellate Tribunal, affirming the legitimacy of commission expenses claimed by the assessee for the assessment years 2008-09, 2009-10, and 2011-12. The Tribunal found the commission payments to facilitators assisting in government dealings were essential for business transactions, supported by detailed evidence. Relying on precedents, including a judgment from the Madhya Pradesh High Court, the Tribunal dismissed the Department&#039;s appeals. The High Court concurred, dismissing the Income Tax Appeals and validating the allowance of commission expenses.</description>
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      <description>The High Court upheld the decision of the Income Tax Appellate Tribunal, affirming the legitimacy of commission expenses claimed by the assessee for the assessment years 2008-09, 2009-10, and 2011-12. The Tribunal found the commission payments to facilitators assisting in government dealings were essential for business transactions, supported by detailed evidence. Relying on precedents, including a judgment from the Madhya Pradesh High Court, the Tribunal dismissed the Department&#039;s appeals. The High Court concurred, dismissing the Income Tax Appeals and validating the allowance of commission expenses.</description>
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