https://www.taxtmi.com/caselaws?id=12408 Commission paid to sales agents was held not to constitute sales promotion expenditure, because sales promotion was understood to cover advertisement, publicity, incentive measures and similar steps used to popularise a product and stimulate sales. On that construction, commission on sales fell outside the scope of section 37(3A), so the disallowance did not apply and the reference was answered in favour of the assessee. en-us Mon, 29 Nov 1999 00:00:00 +0530 Wed, 24 Feb 2010 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12408 Commission paid to sales agents was held not to constitute sales promotion expenditure, because sales promotion was understood to cover advertisement, publicity, incentive measures and similar steps used to popularise a product and stimulate sales. On that construction, commission on sales fell outside the scope of section 37(3A), so the disallowance did not apply and the reference was answered in favour of the assessee. Case-Laws Income Tax Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12408