2012 (8) TMI 286

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....respondent.   Per: Shri D. N. Panda:   Learned DR submits that ld. Commissioner (Appeals) committed an error of law holding that incentives received by an advertising agency services is not taxable. Similarly, he is wrong to hold that the bad debt and cash discount are not taxable. He also submits that when the Chartered Accountant certificate on discount aspect was produced, that was ....