https://www.taxtmi.com/caselaws?id=377333 The Tribunal dismissed the miscellaneous application seeking rectification of its order regarding part disallowance of discount and commission for A.Y. 2013-2014. The Tribunal upheld the original decision, confirming a disallowance of &8377;8,43,988.48 while allowing a cash discount of &8377;6,94,944.74. It emphasized the need for full details to support post-invoice discounts and rejected the application, stating that revisiting its findings would amount to impermissible review under the guise of rectification. The original decision was maintained, highlighting the importance of upholding the integrity of the Tribunal's rulings. en-us Tue, 26 Mar 2019 00:00:00 +0530 Wed, 27 Mar 2019 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377333 The Tribunal dismissed the miscellaneous application seeking rectification of its order regarding part disallowance of discount and commission for A.Y. 2013-2014. The Tribunal upheld the original decision, confirming a disallowance of &8377;8,43,988.48 while allowing a cash discount of &8377;6,94,944.74. It emphasized the need for full details to support post-invoice discounts and rejected the application, stating that revisiting its findings would amount to impermissible review under the guise of rectification. The original decision was maintained, highlighting the importance of upholding the integrity of the Tribunal's rulings. Case-Laws Income Tax Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377333