https://www.taxtmi.com/caselaws?id=182296 The Tribunal remanded the matter back to the AO for re-examination regarding the trade incentive given to dealers, considering the price at which dealers sell goods to determine the true relationship between the appellant company and the dealers. The Tribunal emphasized that if dealers sell goods at the purchase price, the incentive would be considered as commission. The case was disposed of without costs, and the connected miscellaneous petition was closed. en-us Mon, 22 Dec 2008 00:00:00 +0530 Fri, 06 May 2016 18:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182296 The Tribunal remanded the matter back to the AO for re-examination regarding the trade incentive given to dealers, considering the price at which dealers sell goods to determine the true relationship between the appellant company and the dealers. The Tribunal emphasized that if dealers sell goods at the purchase price, the incentive would be considered as commission. The case was disposed of without costs, and the connected miscellaneous petition was closed. Case-Laws Income Tax Mon, 22 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182296