1997 (5) TMI 6

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.... preferred by the Commissioner of Income-tax, Jodhpur. The Assessing Officer allowed the following expenses which were shown in the return of income of the assessee-Digvijay Textiles, Jodhpur:                                  &nb....

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....                              ---------           Total :                        &....

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....dicial to the interests of the Revenue and accordingly, the said assessment was revised under section 263 of the Income-tax Act. The assessee being aggrieved by this assessment order filed an appeal before the Income-tax Appellate Tribunal. The Tribunal however accepted the totality of the claim of the assessee and held that the expenditure on commission by way of payment to selling agent does not....

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....lowing amongst other questions: "(1) Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal is right in holding that expenditure incurred on commission payment to selling agent, sales incentive and cash discount do not come within the purview of section 37(3A) of the Income-tax Act, 1961? (2) Whether in order to apply the provisions of section 37(3A) th....