https://www.taxtmi.com/caselaws?id=21997 Sales commission paid on actual sales is not treated as sales promotion expenditure for disallowance purposes, so it falls outside the restrictive provision discussed. Amounts paid on withdrawal of a sales tax concession are deductible only to the extent they represent the tax differential between the concessional and full rates; that differential is ordinary tax liability, not a penalty. Any amount levied beyond the withdrawn concession may take on a penal character. The analysis therefore distinguishes genuine commission from promotional and separates normal tax liability from punitive exaction. en-us Tue, 14 Aug 1990 00:00:00 +0530 Sat, 05 Dec 2009 13:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21997 Sales commission paid on actual sales is not treated as sales promotion expenditure for disallowance purposes, so it falls outside the restrictive provision discussed. Amounts paid on withdrawal of a sales tax concession are deductible only to the extent they represent the tax differential between the concessional and full rates; that differential is ordinary tax liability, not a penalty. Any amount levied beyond the withdrawn concession may take on a penal character. The analysis therefore distinguishes genuine commission from promotional and separates normal tax liability from punitive exaction. Case-Laws Income Tax Tue, 14 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21997