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    <title>2009 (10) TMI 452 - KERALA HIGH COURT</title>
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    <description>The High Court allowed the appeal in part, setting aside the Tribunal&#039;s order disallowing excess discount given by the assessee to its managing director towards sales commission. The Court remanded the assessments for the assessee to prove the legitimacy of the additional discount through evidence of bulk sales and packing activities. The secondary issue of disallowance of small items of expenditure like vehicle expenditure and advertisement charges was not entertained by the Court.</description>
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      <description>The High Court allowed the appeal in part, setting aside the Tribunal&#039;s order disallowing excess discount given by the assessee to its managing director towards sales commission. The Court remanded the assessments for the assessee to prove the legitimacy of the additional discount through evidence of bulk sales and packing activities. The secondary issue of disallowance of small items of expenditure like vehicle expenditure and advertisement charges was not entertained by the Court.</description>
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