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2013 (6) TMI 822 - AT - Income TaxExtract: .......ut evidence shows thus increase of the sale due to efforts of the agent. Thus, commission is allowable. 8. Respectfully following the aforementioned decisions and looking to the facts and circumstances of the case, we find no reason to interfere with the order of the CIT(A), the same is upheld. 9. In the result, Revenue’s appeal is dismissed.
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