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    <title>2017 (3) TMI 117 - CESTAT NEW DELHI</title>
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    <description>The Tribunal overturned the Commissioner (Appeals), Meerut&#039;s decision on tax liability for &quot;Publicity Expenses&quot; and &quot;Target Incentive&quot; incomes of an authorized dealer of TVS Motor Company. The appellant successfully argued that the expenses were not taxable under Business Promotion Service and that the incentives were not service-related income but rewards for exceeding sales targets. Citing lack of evidence and precedent cases, the Tribunal ruled in favor of the appellant, setting aside the impugned order and concluding the appeal in their favor.</description>
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    <pubDate>Tue, 17 Jan 2017 00:00:00 +0530</pubDate>
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      <title>2017 (3) TMI 117 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=339614</link>
      <description>The Tribunal overturned the Commissioner (Appeals), Meerut&#039;s decision on tax liability for &quot;Publicity Expenses&quot; and &quot;Target Incentive&quot; incomes of an authorized dealer of TVS Motor Company. The appellant successfully argued that the expenses were not taxable under Business Promotion Service and that the incentives were not service-related income but rewards for exceeding sales targets. Citing lack of evidence and precedent cases, the Tribunal ruled in favor of the appellant, setting aside the impugned order and concluding the appeal in their favor.</description>
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      <pubDate>Tue, 17 Jan 2017 00:00:00 +0530</pubDate>
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