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1966 (9) TMI 19 - HC - Income TaxAssessee entered into a contract for supply of coal to Japan - commission paid - There was nothing by way of advantage of any enduring benefit in that transaction; neither the assessee obtained any monopoly rights nor any abnormal concessions in regard to the supply of coal in that country or to their purchasers - entire commission is allowable as a deduction under s. 10(2)(xv)
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