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2005 (10) TMI 61 - HC - Income TaxRevenue or capital expenditure - "Whether, the Appellate Tribunal is right in law and on facts in deleting the addition of Rs. 1,41,276 made under section 37(3A) observing that commission was not included in the provisions of section 37(3B)?" - it is apparent that the commission paid for local sales as well as for export sales cannot be considered to be sales promotion expenditure for the purpose of disallowance considering the fact that the commission was paid for the services rendered - question is accordingly answered in the affirmative, i.e., in favour of the assessee and against the Revenue
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