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1977 (2) TMI 51 - ITAT MADRAS-BExtract: .......tances of the case, it must be held that the Revenue has not made out any case of extra commercial consideration in the payment of remuneration to the employee and we see no reason for restoring the disallowance made by the ITO. We have, therefore, no hesitation in confirming the common order of the AAC. 6. In the result, the appeals are dismissed.
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