https://www.taxtmi.com/highlights?id=44221 When the percentage of discounts to sales is consistent over the years then the ad-hoc disallowance is bad in law. Just because there are certain difficulty in verification of bills, the discounts cannot be restricted to the absolute figure of what amount was allowed in the immediately previous year. en-us Thu, 31 Jan 2019 08:01:23 +0530 Thu, 31 Jan 2019 08:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44221 When the percentage of discounts to sales is consistent over the years then the ad-hoc disallowance is bad in law. Just because there are certain difficulty in verification of bills, the discounts cannot be restricted to the absolute figure of what amount was allowed in the immediately previous year. Highlights Income Tax Thu, 31 Jan 2019 08:01:23 +0530 https://www.taxtmi.com/highlights?id=44221