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    <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal regarding the partial disallowance of commission paid to the sole selling agent. The Tribunal found that the Revenue failed to provide sufficient evidence to discredit the agreement or the services rendered by the agent, leading to the deletion of the disallowance amount sustained by the CIT(A).</description>
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      <description>The Tribunal allowed the assessee&#039;s appeal and dismissed the Revenue&#039;s appeal regarding the partial disallowance of commission paid to the sole selling agent. The Tribunal found that the Revenue failed to provide sufficient evidence to discredit the agreement or the services rendered by the agent, leading to the deletion of the disallowance amount sustained by the CIT(A).</description>
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