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2012 (8) TMI 670 - AT - Income TaxDisallowance of sales promotion expenses – Held that:- Revenue has not rebutted the fact that in the earlier years the expenditure qua the sales promotion commission was allowed and assessee has placed on record a copy of each of the assessment orders for A.Ys. 1996-97 and 2002-03, it is evident there from that no disallowance has been made in respect of expenditure claimed for sale promotion commission - disallowance deleted - Revenue’s appeal is dismissed.
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