Secret commission paid by publishing house to various school to canvass its books is prohibited and

IT: Where Tribunal allowed assessee's claim of payment of secret commission to various schools for promotion of sales of books, in view of fact that Explanation to section 37 introduced by Finance (No. 2) Act, 1998 with retrospective effect from 1-4-1962, prohibited said payments, impugned order was to be set aside and matter was to be remanded back for disposal afresh