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2021 (1) TMI 790 - HC - Income TaxDisallowance u/s 37 of commission payment - HELD THAT:- Material was produced by the assessee which has not been considered by the tribunal. It is also noteworthy that the tribunal has not considered its order passed in respect of AY 2006-07 by which it had restored the case back to the file of the AO who after appreciation of material on record had allowed the claim of the assessee for deduction. Tribunal has upheld the disallowance u/s 37 of the Act merely on the basis of order passed in respect of preceding year. The order passed by the tribunal is cryptic and suffers from the vice of non application of mind. Substantial question of law is answered in favour of the assessee and against the revenue.
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