2018 (2) TMI 574

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....ant(s): Shri Dharmendra Srivastava (CA)        for Respondent(s): Shri Gyanendra Kumar Tripathi (AC) AR Per: Archana Wadhwa  All the three appeals are being disposed of by a common order as the issue involved in all of them is identical. 2. As per the facts on record M/s JMK Motors are authorized dealers of Tata Motors Ltd. whereas M/s Sahney Brothers are a....

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....ors. As regards the second issue, he submits that the Tribunal in the case of My Car Pvt. Ltd., vide his Final Order No. 52197/2015 dated 08.07.2015 has held that the discounts offered by the manufacturing companies would not be taxable. As such he prays for allowing the said plea of the assessee. 5. Learned AR for the Revenue submits that the issue of discount does not stand considered by the L....