1991 (2) TMI 186 - AT - Income Tax

Accounting Year, Expenditure On Sales Promotion, High Court, Question Of Fact, Question Of Law

Summary

The Tribunal dismissed the Reference Application regarding the disallowance of commission expenditure under section 37(3A) as it was not considered sales promotion expenditure. The Tribunal held that the expenses were not in the nature of sales promotion, and therefore, no question of law arose. The Reference Application was dismissed.