COMMISSIONER OF INCOME TAX Vs. ROLLATAINERS LTD.
LAWS(DLH)-2007-7-321
HIGH COURT OF DELHI
Decided on July 18,2007

COMMISSIONER OF INCOME TAX Appellant
VERSUS
Rollatainers Ltd. Respondents

JUDGEMENT

- (1.) IN this reference under s. 256(1) of the IT Act, 1961, the following question of law has been referred for our opinion : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that commission of Rs. 12,62,103 paid by the assessee to agents/distributors was not in the nature of expenditure on sales promotion under s. 37(3B), for making a disallowance under s. 37(3A) of the IT Act, 1961 - 2005.
(2.) IN view of the decision rendered by us in that case which fully applies on the facts of this case, we answer the question in the affirmative, in favour of the assessee and against the Revenue.
(3.) THE Reference is disposed of accordingly.;


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