Assessing Officer's Disallowance of Rebate and Discount Expenses Overturned; Claims Allowed Despite Software Limitations.

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....Rebate & discount expenses - the bills were issued on Maximum Retail Price (MRP) and the discount was given through self made vouchers because there was no such software in the accounting system for giving discount. AO made the adhoc disallowance without any basis - Claim allowed - AT....