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    <title>2010 (3) TMI 1181 - KARNATAKA HIGH COURT</title>
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    <description>Post-invoice discount claims affecting turnover require factual verification, so the matter was remitted for fresh consideration by the Assessing Officer. The assessee was allowed to produce supporting documents, and the officer must reconsider the tax treatment of the discount and its impact on turnover in accordance with law and prior observations. The constitutional challenge to the relevant rule was not pressed, and no final adjudication was made on that issue. The writ appeals were therefore disposed of by sending the matter back for decision on merits.</description>
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      <description>Post-invoice discount claims affecting turnover require factual verification, so the matter was remitted for fresh consideration by the Assessing Officer. The assessee was allowed to produce supporting documents, and the officer must reconsider the tax treatment of the discount and its impact on turnover in accordance with law and prior observations. The constitutional challenge to the relevant rule was not pressed, and no final adjudication was made on that issue. The writ appeals were therefore disposed of by sending the matter back for decision on merits.</description>
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