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2002 (7) TMI 28 - HC - Income TaxWhether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that the commission paid to the agents on actual sales cannot form sales promotion expenses? - we hold that the commission paid to the agents cannot be treated as sales promotion expenses within the meaning of section 37(3A) of the Act. The question referred is accordingly answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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