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1994 (4) TMI 91 - AT - Income TaxExtract: .......g the same as payment of commission made to the two partners. Since we have upheld the disallowance under s. 40(b) we do not consider it necessary to examine as to whether disallowance was properly made by invoking the provisions of s. 40A(2). The view taken by the learned CIT(A) is, therefore, confirmed. 7. The appeal of the assessee is dismissed.
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