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    <title>2024 (7) TMI 963 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal in ITA No.386/LKW/2023 for statistical purposes, directing a reevaluation of the disallowance of Commission Expenses, ensuring a fair hearing for the appellant. The appeal in ITA No.387/LKW/2023 was dismissed as infructuous following the setting aside of the previous CIT(A) order. The Tribunal emphasized the necessity for comprehensive consideration of all appeals and issues, underscoring the importance of due diligence in examining the genuineness of expenditures before making disallowances. The Tribunal&#039;s decision mandates a thorough reevaluation to address discrepancies and ensure proper adjudication of pending issues.</description>
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      <title>2024 (7) TMI 963 - ITAT LUCKNOW</title>
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      <description>The Tribunal allowed the appeal in ITA No.386/LKW/2023 for statistical purposes, directing a reevaluation of the disallowance of Commission Expenses, ensuring a fair hearing for the appellant. The appeal in ITA No.387/LKW/2023 was dismissed as infructuous following the setting aside of the previous CIT(A) order. The Tribunal emphasized the necessity for comprehensive consideration of all appeals and issues, underscoring the importance of due diligence in examining the genuineness of expenditures before making disallowances. The Tribunal&#039;s decision mandates a thorough reevaluation to address discrepancies and ensure proper adjudication of pending issues.</description>
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