https://www.taxtmi.com/caselaws?id=12034 The High Court held that commission paid to agents on actual sales does not qualify as sales promotion expenses under section 37(3A) of the Income-tax Act, 1961. Referring to precedent cases, the court determined that sales promotion involves activities to popularize a product, excluding payments to commission agents. Consequently, the court ruled in favor of the assessee, concluding that the commission paid to agents should not be disallowed under section 37(3A) and that depreciation should be allowed without deducting the subsidy received. en-us Thu, 18 Jul 2002 00:00:00 +0530 Mon, 15 Feb 2010 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12034 The High Court held that commission paid to agents on actual sales does not qualify as sales promotion expenses under section 37(3A) of the Income-tax Act, 1961. Referring to precedent cases, the court determined that sales promotion involves activities to popularize a product, excluding payments to commission agents. Consequently, the court ruled in favor of the assessee, concluding that the commission paid to agents should not be disallowed under section 37(3A) and that depreciation should be allowed without deducting the subsidy received. Case-Laws Income Tax Thu, 18 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12034