https://www.taxtmi.com/caselaws?id=12714 Expenses such as commission paid to a selling agent, sales incentive and cash discount were examined for disallowance under section 37(3A) of the Income-tax Act. The Court applied the earlier principle that brokerage and commission on sale of goods do not fall within "advertisement, publicity and sales promotion" for that provision. It also treated the proposed questions as essentially factual rather than referable questions of law. On that basis, the reference application under section 256(2) was held not entertainable and was rejected. en-us Mon, 26 May 1997 00:00:00 +0530 Thu, 21 May 2009 13:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12714 Expenses such as commission paid to a selling agent, sales incentive and cash discount were examined for disallowance under section 37(3A) of the Income-tax Act. The Court applied the earlier principle that brokerage and commission on sale of goods do not fall within "advertisement, publicity and sales promotion" for that provision. It also treated the proposed questions as essentially factual rather than referable questions of law. On that basis, the reference application under section 256(2) was held not entertainable and was rejected. Case-Laws Income Tax Mon, 26 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12714