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1986 (1) TMI 158 - ITAT CHANDIGARHExtract: .......5B on the commission paid for procuring orders. 10. The 7th ground of appeal is that the CIT(A) has misapplied and misconstrued the provisions of s. 80VV. This ground of appeal was not pressed by the ld. Counsel for the assessee at the time of hearing. The same is, therefore, rejected as not pressed. 11. In the result, the appeal is partly allowed.
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