https://www.taxtmi.com/caselaws?id=63932 The Tribunal upheld the Commissioner's decision in dismissing the department's appeals regarding disallowance under sections 37(3A) and 37(3B) for assessment years 1984-85 and 1985-86. It was determined that the commission paid by the assessee to agents was not for general sales promotion but for specific services related to securing subscribers and ensuring payments, essential for business operations. The commission was deemed integral to the profit-earning process and not falling under the definition of sales promotion as intended by the relevant sections. en-us Thu, 07 Dec 1989 00:00:00 +0530 Wed, 02 Feb 2011 17:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63932 The Tribunal upheld the Commissioner's decision in dismissing the department's appeals regarding disallowance under sections 37(3A) and 37(3B) for assessment years 1984-85 and 1985-86. It was determined that the commission paid by the assessee to agents was not for general sales promotion but for specific services related to securing subscribers and ensuring payments, essential for business operations. The commission was deemed integral to the profit-earning process and not falling under the definition of sales promotion as intended by the relevant sections. Case-Laws Income Tax Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63932