https://www.taxtmi.com/caselaws?id=58524 Commission paid to sales agents was treated as selling cost rather than advertisement, publicity, or other sales promotion expenditure, so it fell outside the disallowance under section 37(3A) of the Income-tax Act, 1961. The Tribunal's view rested on a factual finding that the payments were not unproductive expenditure and were part of ordinary selling expenses. Because the proposed reference turned essentially on that factual determination, no referable question of law arose and the request for reference was declined. en-us Wed, 12 Jul 1989 00:00:00 +0530 Mon, 20 Dec 2010 13:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58524 Commission paid to sales agents was treated as selling cost rather than advertisement, publicity, or other sales promotion expenditure, so it fell outside the disallowance under section 37(3A) of the Income-tax Act, 1961. The Tribunal's view rested on a factual finding that the payments were not unproductive expenditure and were part of ordinary selling expenses. Because the proposed reference turned essentially on that factual determination, no referable question of law arose and the request for reference was declined. Case-Laws Income Tax Wed, 12 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58524