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2012 (10) TMI 1152 - AT - Income TaxAddition u/s.40A(2)(b) - commission paid to agents - AO was not convinced and held that the commission was paid to the beneficiaries of the Trust, hence payment made to persons specified u/s.40A(2)(b) was disallowed - Held that:- Trust has availed the services of these persons, therefore the commission was legitimately paid on the business brought by them. Resultantly ground raised by the assessee is allowed.
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