https://www.taxtmi.com/caselaws?id=356039 The High Court upheld the decision of the lower authorities and dismissed the appeal filed by the Revenue, emphasizing that there was no suppression of sales based on the factual findings and legal principles applied in the case. The Court found that the differential pricing of flats sold to a sister concern and third parties was justified due to business exigencies and interest-free advance received. The Tribunal and the Appellate Commissioner concurred that there was no suppression of sales, leading to the dismissal of the Tax Case Appeal. en-us Tue, 02 Jan 2018 00:00:00 +0530 Fri, 23 Feb 2018 06:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356039 The High Court upheld the decision of the lower authorities and dismissed the appeal filed by the Revenue, emphasizing that there was no suppression of sales based on the factual findings and legal principles applied in the case. The Court found that the differential pricing of flats sold to a sister concern and third parties was justified due to business exigencies and interest-free advance received. The Tribunal and the Appellate Commissioner concurred that there was no suppression of sales, leading to the dismissal of the Tax Case Appeal. Case-Laws Income Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356039