https://www.taxtmi.com/caselaws?id=69865 The tribunal held that sales commission and sales discount, as common trade practices, do not qualify as sales promotion expenses under s. 37(3A) of the ITA, 1961. It differentiated between general promotional activities and transaction-specific expenses, ruling in favor of the assessee. The tribunal reinstated the Assessing Officers' orders, overturning the CIT's decisions under s. 263 and allowing the appeals. en-us Wed, 05 Dec 1990 00:00:00 +0530 Tue, 12 Apr 2011 14:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69865 The tribunal held that sales commission and sales discount, as common trade practices, do not qualify as sales promotion expenses under s. 37(3A) of the ITA, 1961. It differentiated between general promotional activities and transaction-specific expenses, ruling in favor of the assessee. The tribunal reinstated the Assessing Officers' orders, overturning the CIT's decisions under s. 263 and allowing the appeals. Case-Laws Income Tax Wed, 05 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69865