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2001 (11) TMI 214 - AT - Income TaxExtract: .......91-92 and no such commission is deductible for- Assessment Year 1992-93. We hold accordingly. The claim of deduction of Rs. 1,91,611 is therefore allowable for Assessment Year 1991-92 and not for Assessment Year 1992-93. With these observations the appeal of the assessee for Assessment Year 1992-93 under reference is therefore disposed of as above.
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