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TMI Blog2002 (7) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be treated as sales promotion expenses within the meaning of section 37(3A) of the Act. The question referred is accordingly answered in the affirmative, i.e., in favour of the assessee and against the Revenue. - - - - - Dated:- 18-7-2002 - Judge(s) : G. C. BHARUKA., S. B. MAJAGE. JUDGMENT The judgment of the court was delivered by G.C. BHARUKA J.-This reference is made to this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In an appeal filed by the assessee, the Commissioner (Appeals) held that the commission paid to the agents should not be taken into consideration for the purpose of disallowance under section 37(3A) and the depreciation should be allowed without deducting the subsidy from the cost. Against the order of the Commissioner (Appeals), the Department appealed before the Tribunal. Following the judgment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... incurred on- (i) advertisement, publicity and sales promotion ; or (ii) running and maintenance of aircraft and motor cars ; or (iii) payments made to hotels." This court in the case of CIT v. Srinivasa Textile Processing Ltd. (I. T. R. C. No. 110 of 1994, dated January 15, 1997), by following the decisions of the Calcutta and Kerala High Courts, respectively, in the cases of CIT v. Bata I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er is now covered by the decision given in the case of CIT v. Srinivasa Textile Processing Ltd. (I.T.R.C. No. 110 of 1994, dated January 15, 1997), wherein it was observed that 'sales promotion' would have the meaning of 'advertisement, publicity, i.e., by providing certain incentive or taking certain other steps by which the product of the manufacturer could be popularised to promote the sale and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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