https://www.taxtmi.com/caselaws?id=21549 The High Court affirmed the Tribunal's decision that the expenditure on commissions to sales agents and advertisement agents did not fall under section 37(3A) and (3B) of the Income-tax Act, 1961. The court held that these were ordinary selling costs necessary for the newspaper's business operations and not subject to disallowance as extravagant or socially wasteful expenditures. The ruling favored the assessee, with no order as to costs. en-us Thu, 10 Oct 1991 00:00:00 +0530 Wed, 25 Nov 2009 12:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21549 The High Court affirmed the Tribunal's decision that the expenditure on commissions to sales agents and advertisement agents did not fall under section 37(3A) and (3B) of the Income-tax Act, 1961. The court held that these were ordinary selling costs necessary for the newspaper's business operations and not subject to disallowance as extravagant or socially wasteful expenditures. The ruling favored the assessee, with no order as to costs. Case-Laws Income Tax Thu, 10 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21549