Trade discount deduction requires proof in books and evidence; remand upheld for verification of entitlement.

Trade discount claimed against taxable turnover required verification of the underlying books of account and supporting evidence before deduction could be allowed. The assessee relied on credit notes and a Supreme Court ruling on such deductions, but the factual foundation was not satisfactorily established before the assessing authority. The burden remained on the assessee to prove entitlement to the deduction, and the Tribunal was justified in remanding the matter for proper evidence and verification. The remand order was upheld.

---

---

Issues: Whether the Tribunal was justified in remanding the matter for verification of books of account and proof of trade discount before allowing deduction from taxable turnover.

Analysis: The assessee sought deduction of trade discount from taxable turnover on the basis of credit notes and relied on the Supreme Court's decision governing such deductions. The Tribunal found that the books of account and supporting evidence were not satisfactorily produced before the assessing authority and that the factual foundation for the claim had to be verified. The Court held that the relevant facts had to be established before the assessing authority and that the burden lay on the assessee to prove entitlement to the deduction. In those circumstances, the Tribunal was justified in remanding the matter for proper evidence and verification.

Conclusion: The remand order was upheld and the assessee's challenge failed.

---