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1999 (9) TMI 32 - HC - Income TaxExtract: .......olding that the commission paid to intermediaries who canvassed the sales are not sales promotion expenses and will not fall within the ambit of sub-section (3A) of section 37 of the Income-tax Act, 1961 ? is answered in favour of the assessee and against the Revenue. The assessee shall be entitled to costs in the sum of Rs. 1,500 in each tax case.
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