articles; (iii) any travelling concession; ] (iv) [ any commission payable on the promotion of sales or business or both;] [ Inserted by Act 46 of 1982 , Section ... hire or reward", the words 'or any work for the promotion of sales", shall be inserted.[Assam
conditions :- (a) The programme should not relate purely to market research, sales promotion, quality control, testing, commercial production, style changes, routine data collection or activities ... namely :- (a) The facility should not relate purely to market research, sales promotion, quality control, testing, commercial production, style changes, routine data collection or activities
Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963
MAHARASHTRA
India
The Maharashtra Ownership Flats (Regulation of the Promotion ... verified.]
The Maharashtra Ownership Flats (Regulation of the Promotion of Construction, Sale, Management and Transfer) Act, 1963 Maharashtra Act No. 45 of 1963 For Statement
main body of the
definition. The Court also referred to the Sales Promotion
Employees (Conditions of Service) Act, 1976 and pointed out
that the provisions ... sales
promotion employee was firstly, one who was engaged to do
any work relating to promotion of sales or business or both,
and secondly, only
deemed to be expenditure incurred for the purposes of conference; (D) sales promotion including publicity: Provided that any expenditure on advertisement,- (i) being the expenditure ... shall not be considered as expenditure on sales promotion including publicity; (E) employees welfare. [Explanation. - For the purposes of this clause, any expenditure incurred
expenses, advertisement expenses, commission on sales, P.P. Cork Scheme, rate difference, etc. The expenditure claimed on sales promotion were found to be high ... sales. A comparative chart was produced to buttress this point. It was stated that sales got increased year after year, because of the sales promotion
gross sales of Rs.1,638,68,08,123/- gave AMP to sales
ratio of 7.06%. Business promotion and selling expenses ... promotion -LBP schemes 25,39,980
Advertisement and promotion - LBP support for GIL project
through SI Acer 19,59,300
Advertisement and Promotion
engineers under the heads 'Dealers conference expenses' and 'sales promotion expenses', respectively, can be termed as entertainment within the meaning ... refreshment served to the trainees and engineers under the head 'Sales promotion expenses' can be termed as entertainment within the meaning of Section
brokerage were paid on actual sales
and the same cannot be considered to be part of sales promotion expenses. I have considered this point ... usual course of sale of the products of the assessee. These expenditures cannot be treated as sales promotion expenses.
42. We are inclined to uphold
erred in upholding disallowance of
Rs.99,91,996/- out of Sales Promotion Expenses in order u/s 154
passed by the Assessing Officer ... entire disallowance;
(e) that a perusal of the last three years sales, sales promotion expenditure
and percentage of such expenditure to sales revealed that assessee
