2024 (2) TMI 347

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..... etected as non-genuine commission payment - As per HC [ 2017 (9) TMI 1238 - DELHI HIGH COURT] order of the CIT does not conform to the legal requirements of Section 263 of the Act. It was not enough for the CIT to reproduce the SCN, the reply thereto and give the conclusion. The impugned order of the CIT gives no reasons for the conclusion that the assessment order of the AO was erroneous and pr .....

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