High Court affirmed the order of the Tribunal affirming the allowing the claim of the commission. SLP of Revenue is dismissed. (AY. 1997-98, 1998-99)
PCIT v. Olam Exports India Ltd. (2023) 295 Taxman 312 (SC) Editorial: CIT v. Olam Exports India Ltd (2017) 398 ITR 397/ 85 taxmann.com 33 (Ker)(HC)
S. 37(1) : Business expenditure-Sales commission-Order of High Court is affirmed-SLP of Revenue is dismissed.