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    <description>The High Court upheld the Tribunal&#039;s decision to allow the entire expenditure on commission and service charges paid to the consignment agent, CIL. The court emphasized the importance of the services provided by CIL in justifying the payments made by the assessee. The court found no substantial question of law and dismissed the appeal, affirming the lower authorities&#039; findings.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision to allow the entire expenditure on commission and service charges paid to the consignment agent, CIL. The court emphasized the importance of the services provided by CIL in justifying the payments made by the assessee. The court found no substantial question of law and dismissed the appeal, affirming the lower authorities&#039; findings.</description>
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