https://www.taxtmi.com/caselaws?id=359439 Trade discount claimed against taxable turnover required verification of the underlying books of account and supporting evidence before deduction could be allowed. The assessee relied on credit notes and a Supreme Court ruling on such deductions, but the factual foundation was not satisfactorily established before the assessing authority. The burden remained on the assessee to prove entitlement to the deduction, and the Tribunal was justified in remanding the matter for proper evidence and verification. The remand order was upheld. en-us Tue, 20 Mar 2018 00:00:00 +0530 Tue, 01 May 2018 05:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359439 Trade discount claimed against taxable turnover required verification of the underlying books of account and supporting evidence before deduction could be allowed. The assessee relied on credit notes and a Supreme Court ruling on such deductions, but the factual foundation was not satisfactorily established before the assessing authority. The burden remained on the assessee to prove entitlement to the deduction, and the Tribunal was justified in remanding the matter for proper evidence and verification. The remand order was upheld. Case-Laws VAT and Sales Tax Tue, 20 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359439