https://www.taxtmi.com/caselaws?id=297057 The Tribunal remitted the issue of the deletion of addition towards Service Commission yet to be paid to dealers to the Assessing Officer to verify if the Service Commission was debited when sales were made. The appeal under Section 14A of the Income Tax Act was allowed, as the assessee had no exempt income. The deletion of disallowance of trade discount given to sister concerns was remitted to the AO to determine if the trade discount was given in the sales bills or separately. The Revenue's appeals were partly allowed for statistical purposes, and the Cross Objections were dismissed. en-us Wed, 05 Oct 2016 00:00:00 +0530 Wed, 18 Aug 2021 09:26:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297057 The Tribunal remitted the issue of the deletion of addition towards Service Commission yet to be paid to dealers to the Assessing Officer to verify if the Service Commission was debited when sales were made. The appeal under Section 14A of the Income Tax Act was allowed, as the assessee had no exempt income. The deletion of disallowance of trade discount given to sister concerns was remitted to the AO to determine if the trade discount was given in the sales bills or separately. The Revenue's appeals were partly allowed for statistical purposes, and the Cross Objections were dismissed. Case-Laws Income Tax Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297057