1999 (11) TMI 2

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....owing question of law arising out of its order dated April 16, 1992, pertaining to the assessment year 1984-85. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that commission paid on sales is not sales promotion expenditure, and, therefore, the provisions of section 37(3A) have no application?" In the assessment the Income-tax O....

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.... said decision, the Tribunal upheld the order of the Commissioner (Appeals) in this regard. The matter is now covered by the decision given in the case of CIT v. Srinivasa Textile Processing Ltd. (I.T.R.C. No. 110 of 1994, dated January 15, 1997) wherein it was observed that "sales promotion" would have the meaning of "advertisement, publicity, i.e., by providing certain incentive or taking cer....