https://www.taxtmi.com/caselaws?id=60967 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the reduction of disallowance under section 37(3A) of the Income-tax Act, 1961. It emphasized that commissions for post-sales services were not considered extravagant or socially wasteful expenses and did not fall under the disallowance provision aimed at curbing lavish expenses on advertisement and publicity. The judgment clarified the distinction between commissions for specific services and general promotion expenses, highlighting that commissions for post-sales services do not qualify as 'sale promotion' under the said provision. en-us Tue, 25 Jun 1985 00:00:00 +0530 Mon, 10 Jan 2011 11:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60967 The Tribunal upheld the Commissioner (Appeals)'s decision regarding the reduction of disallowance under section 37(3A) of the Income-tax Act, 1961. It emphasized that commissions for post-sales services were not considered extravagant or socially wasteful expenses and did not fall under the disallowance provision aimed at curbing lavish expenses on advertisement and publicity. The judgment clarified the distinction between commissions for specific services and general promotion expenses, highlighting that commissions for post-sales services do not qualify as 'sale promotion' under the said provision. Case-Laws Income Tax Tue, 25 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60967