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    <description>The Tribunal upheld the disallowance of commission expenses claimed by the Assessee due to contradictory statements and expenses being against public policy. However, the appeal was allowed as the Assessing Officer exceeded jurisdiction by extending assessment beyond limited scrutiny without following procedures.</description>
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      <description>The Tribunal upheld the disallowance of commission expenses claimed by the Assessee due to contradictory statements and expenses being against public policy. However, the appeal was allowed as the Assessing Officer exceeded jurisdiction by extending assessment beyond limited scrutiny without following procedures.</description>
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