https://www.taxtmi.com/caselaws?id=19587 Commission paid to agents for canvassing orders and procuring sales after sales were effected was treated as remuneration for work done, not as advertisement, publicity or sales promotion expenditure within section 37(3B), so it did not attract the restriction under section 37(3A). On that issue, no referable question of law arose. On the separate investment allowance issue under section 32A, the Revenue's request for a reference under section 256(2) was accepted and the Tribunal was directed to state a case. The Revenue's application therefore succeeded only in part. en-us Fri, 21 Oct 1994 00:00:00 +0530 Sat, 07 Nov 2009 11:52:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19587 Commission paid to agents for canvassing orders and procuring sales after sales were effected was treated as remuneration for work done, not as advertisement, publicity or sales promotion expenditure within section 37(3B), so it did not attract the restriction under section 37(3A). On that issue, no referable question of law arose. On the separate investment allowance issue under section 32A, the Revenue's request for a reference under section 256(2) was accepted and the Tribunal was directed to state a case. The Revenue's application therefore succeeded only in part. Case-Laws Income Tax Fri, 21 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19587