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    <title>2013 (6) TMI 927 - ITAT DELHI</title>
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    <description>The Tribunal upheld the decisions of the lower authorities and dismissed the appeal of the assessee concerning disallowance of commission payments and addition to total income for the AY 2009-10. The Ld. Commissioner of Income Tax (Appeals) upheld the disallowance of commission payments due to lack of proof of genuineness, and the Tribunal found no reason to interfere. Additionally, the nominal addition to total income was upheld by the Tribunal, concluding that the lower authorities&#039; decisions were justified.</description>
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      <description>The Tribunal upheld the decisions of the lower authorities and dismissed the appeal of the assessee concerning disallowance of commission payments and addition to total income for the AY 2009-10. The Ld. Commissioner of Income Tax (Appeals) upheld the disallowance of commission payments due to lack of proof of genuineness, and the Tribunal found no reason to interfere. Additionally, the nominal addition to total income was upheld by the Tribunal, concluding that the lower authorities&#039; decisions were justified.</description>
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      <pubDate>Fri, 28 Jun 2013 00:00:00 +0530</pubDate>
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