2006 (8) TMI 160

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....e-tax Appellate Tribunal, Ahmedabad Bench "C" Ahmedabad has made this reference for the opinion of the High Court on the following question: "Whether, on the facts and circumstances of the case, the Tribunal is right in holding that the amount of Rs. 97,662 should not have been included for the purpose of disallowance under section 37(3A)?" The short facts are that, for the assessment year 1....

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....appeal. Mrs. Bhatt, learned counsel for the Revenue submits that section 37(3A)(i) relates to disallowance in relation to the money spent for advertisement, publicity and sales promotion and as the amount paid to the sales representatives was for sales promotion, reimbursement would fall within the mischief of "sales promotion" and as such, was rightly disallowed by the Assessing Officer. On th....