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2006 (12) TMI 133 - PUNJAB AND HARYANA HIGH COURTAssessee claimed deduction towards commission and Export Market Development allowance. The Assessing Officer disallowed the same under section 37(3A) – Tribunal is right in law in holding that the expenses on account of commission and Export Market Development Allowance are not to be taken into account for the purpose of dis-allowance under sections 37(3A) - question referred is answered against the revenue and in favour of the assessee
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