1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Manufacturer's cost of free gift not deductible as trade discount per CEGAT ruling+</h1> The Appellate Tribunal CEGAT, New Delhi held that the cost of a plastic mug provided as a free gift by a Cadbury's Bournvita manufacturer cannot be ... Valuation The Appellate Tribunal CEGAT, New Delhi ruled that the cost of a plastic mug given as a free gift by a manufacturer of Cadbury's Bournvita cannot be deducted as a trade discount from the assessable value. The decision was based on a previous ruling in Glaxo (I) Ltd. v. Collector of Central Excise, Kanpur. The appeal was dismissed.