https://www.taxtmi.com/caselaws?id=18170 The court held that commission paid on export sales should not be considered as part of sales promotion expenses for disallowance under section 37(3A) of the Income-tax Act. The Income-tax Officer's decision to include the commission amount for disallowance was overturned by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal. The court emphasized that commission payments for procuring orders and sales did not constitute sales promotion activities as defined under the Act. Referring to precedent cases, the court dismissed the Revenue's petition seeking reference on this issue. en-us Mon, 26 Feb 1996 00:00:00 +0530 Tue, 29 Sep 2009 13:00:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18170 The court held that commission paid on export sales should not be considered as part of sales promotion expenses for disallowance under section 37(3A) of the Income-tax Act. The Income-tax Officer's decision to include the commission amount for disallowance was overturned by the Commissioner of Income-tax (Appeals) and the Income-tax Appellate Tribunal. The court emphasized that commission payments for procuring orders and sales did not constitute sales promotion activities as defined under the Act. Referring to precedent cases, the court dismissed the Revenue's petition seeking reference on this issue. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18170