2011 (9) TMI 872

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..... Shri Vinod Awtani, C.A., for the Respondent. ORDER The Revenue has preferred this appeal against the impugned order. 2. The facts of the case are that the respondents have claimed deduction on account of trade discount, quantity discount, distribution expenses, turnover tax, interest on receivables, breakages in their price declaration filed with the department during the period....

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.... retrospective effect. Therefore, the impugned order allowing the claim of free replacement of breakages is to be set aside. He further submitted that the decision of the Hon'ble Apex Court in the case of M/s. Surya Roshni and M/s. Vikram Detergent Ltd. (supra) having retrospective effect as held by the Hon'ble Supreme Court in the case of Asstt. Commr., Income tax, Rajkot v. Saurashtra Kutch Stoc....

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.... free replacement of breakages and the said order has been accepted by the Department. Thereafter on 13-9-2000 in the case of M/s. Surya Roshni the Hon'ble Apex Court has held that the deduction is not available for free replacement of breakages. We have to respect the decision of the Hon'ble Apex Court in the case of M/s. Surya Roshni and have also considered the decision of Saurashtra Kutch Stoc....