1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Chemical Manufacturer's Discounts Deemed Trade Discounts, Not Commission. Appeals Dismissed.</h1> The Collector, Central Excise, Rajkot's appeals were dismissed as the discounts paid to regional distributors by a chemical manufacturer were considered ... Valuation The Collector, Central Excise, Rajkot filed appeals against orders disallowing deduction of discounts paid to regional distributors by a chemical manufacturer. The Assistant Collector viewed the discounts as commission, but the Collector Appeals considered them trade discounts. Agreements showed distributors as wholesale buyers with no additional consideration to the manufacturer, justifying the deduction. The appeals were dismissed.
TaxTMI 
TaxTMI 
