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1992 (9) TMI 138 - AT - Income TaxExtract: .......7(3A) of the Act was not legally sound as the aforementioned expenses clearly related to brokerage/commission payment made by the assessee-company to M/s McDowell and Co. Ltd. and as such did not constitute sales promotion expenses. We, therefore, vacate the learned CIT(A) rsquo s order on the point. 13. In the result, the appeal is partly allowed.
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