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    <title>2023 (7) TMI 373 - ITAT BANGALORE</title>
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    <description>The Tribunal quashed the revisionary order under section 263, holding that the AO&#039;s decision not to disallow commission payments without tax deduction was plausible. The Tribunal emphasized it did not assess if the payments were commissions or discounts. The appeal by the assessee was allowed.</description>
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      <title>2023 (7) TMI 373 - ITAT BANGALORE</title>
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      <description>The Tribunal quashed the revisionary order under section 263, holding that the AO&#039;s decision not to disallow commission payments without tax deduction was plausible. The Tribunal emphasized it did not assess if the payments were commissions or discounts. The appeal by the assessee was allowed.</description>
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