2006 (12) TMI 133

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..... owance are not to be taken into account for the purpose of dis-allowance under sections 37(3A) - question referred is answered against the revenue and in favour of the assessee - 64 of 1996 - - - Dated:- 22-12-2006 - ADARSH KUMAR GOEL and RAJESH BINDAL JJ. Dr. N.L. Sharda for the Commissioner. Sanjay Bansal for the assessee. JUDGMENT 1. The following question of law has been re .....

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..... ). The Commissioner of Income-tax (Appeals) allowed the claim of the assessee, which has been upheld by the Tribunal. 3. We have heard learned counsel for the parties and perused the findings recorded. 4. Learned counsel for the assessee, in support of the view taken by the Tribunal, relies upon judgment of this Court in Commissioner of Income Tax v. Indo Asian Switchgears (P.) Limited, .....

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..... nditure incurred by an assessee in connection with the sales' promotion. It is not a gift as given on a festival or a free sample as distributed by a pharmaceutical company to the doctors but an actual commission allowed or paid to a dealer. It does not fall within the mischief of section 37(3A) of the Act." 5. Learned counsel for the assessee submitted that though, the observations have been .....

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