https://www.taxtmi.com/caselaws?id=63428 Commission paid to agents for procuring sales orders was treated as a finding of fact and not as sales promotion expenditure, so it did not fall within the disallowance regime under section 37(3A). Because the classification depended on the factual character of the payment and not on any disputed legal principle, no referable question of law arose for reference under section 256(2). The reference application was therefore liable to be dismissed. en-us Fri, 08 Feb 1991 00:00:00 +0530 Sat, 29 Jan 2011 18:43:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63428 Commission paid to agents for procuring sales orders was treated as a finding of fact and not as sales promotion expenditure, so it did not fall within the disallowance regime under section 37(3A). Because the classification depended on the factual character of the payment and not on any disputed legal principle, no referable question of law arose for reference under section 256(2). The reference application was therefore liable to be dismissed. Case-Laws Income Tax Fri, 08 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63428