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1971 (8) TMI 82 - HC - Income TaxWhether the sum of Rs. 45,380 paid to L. Gurandittamal and L. Sahibdiyal, employees of the applicant firm, is permissible deduction in computing the business income of the applicant - commission paid to the two employees was not a permissible deduction. The question whether actually service was rendered is one of fact. Since there was concurrent finding of the department and the Tribunal that no service was rendered, the expenditure is not allowable
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