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Transport and Commission Expenses Disallowance Requires Proof of Illicit Payments to Saddam Hussain, Not Business Parties.

Disallowance on transport and commission expenses – until and unless it is otherwise proved that the payment was an illicit payment to the Saddam Hussain regime and not to the parties it cannot be concluded that the payments are not made for the purpose of business of the assessee - AT .....

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