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2009 (6) TMI 25 - HC - Income TaxDeduction under section 37 - additional commission - when the CIT appeals is equally empowered as that of the Assessing Authority to be satisfied as regards the documentary evidence, in support of any claim made by the assessee and such exercise has been done by the CIT appeals, who rendered the finding based on the relevant documents placed before him, the ultimate conclusion of the said authority and the confirmation of the same by the Tribunal cannot be found fault with - additional commission paid is allowed as deduction.
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