https://www.taxtmi.com/caselaws?id=212945 The court upheld the validity of the discounts claimed by the assessee on pressure cookers and parts, dismissing the department's appeal. The Commissioner (Appeals) found the expenses claimed for deduction to be valid based on supporting evidence provided by the assessee, including a Chartered Accountant's certificate. The assessing authority verified the discounts and confirmed they were passed on to buyers as claimed. The judgment emphasized the importance of evidence and verification in determining the allowability of deductions, ultimately ruling in favor of the assessee. en-us Thu, 16 Jun 2011 00:00:00 +0530 Tue, 15 Jan 2013 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212945 The court upheld the validity of the discounts claimed by the assessee on pressure cookers and parts, dismissing the department's appeal. The Commissioner (Appeals) found the expenses claimed for deduction to be valid based on supporting evidence provided by the assessee, including a Chartered Accountant's certificate. The assessing authority verified the discounts and confirmed they were passed on to buyers as claimed. The judgment emphasized the importance of evidence and verification in determining the allowability of deductions, ultimately ruling in favor of the assessee. Case-Laws Central Excise Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212945