COMMISSIONER OF INCOME TAX versus VENEERS AND LAMINATIONS (INDIA) LTD.
References to spending on sales promotion on Sections 37 (3A) and (3B), Indian Income Tax Act, 1961, costs incurred on sales promotion, the amount incurred on the sales promotion commission is not correct. Such expenses may not be allowed. The question about the law arose from the order which contained the Indian Income Tax Act, 1961, Sections 37 and 256.
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