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2014 (8) TMI 391 - GUJARAT HIGH COURTCommission expenses u/s 40A(2)(b) – Held that:- The assessee paid total commission and disallowed considering it to be excessive - CIT(A) deleted the addition by judgment and order the Tribunal has restricted the disallowance - Tribunal has restricted the disallowances - Restrictions of disallowances are absolutely on appreciation of evidence and as based on factual aspects – thus, no question of law arises for consideration – Decided against Revenue.
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