1989 (7) TMI 153

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..... es of Rs. 1,96,725 incurred by assessee by was of commission on sales was not in the nature of sales promotion expenses and as such not hit by s. 37(3A) of IT Act, 1961?" Since, in our view, no referable question arises therefore, we decline to refer the question and give our reasons as below. 2. The assessee is a limited company and the yet relevant to the application is asst. yr. 1984-85. .....

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