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    <description>The Tribunal partially allowed the appeal by remitting the issue of the reasonableness of the remuneration back to the Commissioner (A) for further consideration. It upheld the inclusion of commission in remuneration for the purposes of Section 40(c) and supported the Commissioner&#039;s decision to investigate the claim under Section 80J.</description>
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      <description>The Tribunal partially allowed the appeal by remitting the issue of the reasonableness of the remuneration back to the Commissioner (A) for further consideration. It upheld the inclusion of commission in remuneration for the purposes of Section 40(c) and supported the Commissioner&#039;s decision to investigate the claim under Section 80J.</description>
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