2002 (2) TMI 62

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..... n the facts and in the circumstances of the case, the Tribunal was justified in deleting the amount of Rs. 1,92,904 for calculating the dis-allowance under section 37(3A) read with section 37(3B) of the Income-tax Act, 1961? Whether, on the facts and in the circumstances of the case, the Tribunal was justified in deleting the amount of Rs. 38,310 being the expenditure on maintenance of delivery .....

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..... 2,904 as the amount given to its selling agents on the sales made through them. The Assessing Officer has invoked the provisions of section 37(3A) holding that this expenditure is for sales promotion. In appeal, the Commissioner of Income-tax (Appeals) has upheld the view taken by the Assessing Officer. In appeal before the Tribunal, the Tribunal has allowed the claim of the assessee. The fact .....

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..... g the expenditure on maintenance of delivery van, motor cycle and scooter for calculating the disallowance under section 37(3A)/37(3B) of the Act. Mr. Kaliya, learned counsel for the assessee, submits that the provisions of sub-section (3A)/(3B) of section 37 can be invoked only in the case of motorcars and not in the case of vans. In clause (ii) of sub-section (3B) of section 37, there is a ref .....

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