Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1991 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (10) TMI 25 - HC - Income TaxExtract: .......53,88,521 incurred as and by way of commission paid to sales agents and advertisement agents, respectively, do not attract the disallowance under sub-section (3A) and sub-section (3B) of section 37. Accordingly, we answer the question in the affirmative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
|