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Court :

Brief :

Citation :
Sawhney Rubber Industries Vs. Commissioner of Income Tax

Decision: Held by the Hon`ble Court that, the increased commission paid only to those parties which were closely related to the assessee therefore increase in commission paid by assessee only for one year is not allowable deduction u/s 37 of Income tax Act 1961

CA. A. Kumar
on 05 July 2008
Published in Income Tax
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