https://www.taxtmi.com/caselaws?id=199298 The Tribunal rejected the Revenue's application to disallow commission paid on export sales under Section 37(3A) of the Income Tax Act, stating it was not part of business promotion expenditure. The court held that the commission was for specific services, not sales promotion, aligning with previous decisions and emphasizing the distinction between remuneration for services and sales promotion. The judgment referenced a similar case and declined the reference, upholding the exclusion of commission expenses from disallowance under Section 37(3A). en-us Mon, 26 Feb 1996 00:00:00 +0530 Sat, 24 Feb 2018 18:08:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199298 The Tribunal rejected the Revenue's application to disallow commission paid on export sales under Section 37(3A) of the Income Tax Act, stating it was not part of business promotion expenditure. The court held that the commission was for specific services, not sales promotion, aligning with previous decisions and emphasizing the distinction between remuneration for services and sales promotion. The judgment referenced a similar case and declined the reference, upholding the exclusion of commission expenses from disallowance under Section 37(3A). Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199298