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    <title>1976 (10) TMI 48 - ITAT BOMBAY-B</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal for statistical purposes, directing a re-examination by the AAC based on new evidence presented through an Affidavit regarding the disallowance of secret commission and interest on advance-tax refund. The Tribunal emphasized the importance of following legal precedents and thoroughly considering all relevant evidence before making a final decision. The matter was restored to the AAC for further review in light of the new Affidavit and legal developments.</description>
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