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1980 (12) TMI 62 - ITAT ALLAHABAD-AExtract: .......y the directors. It appears to us that the payment of 1per cent guarantee commission is more or less a normal feature and even the bank charge commission at this rate. It cannot, therefore be regarded as an excessive payment. Accordingly, we upheld the order of the ld. CIT (Appeals). 11. In the result, the departmental appeals are hereby dismissed.
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