2025 (11) TMI 641

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....i Sudhakar Verma, Sr. DR ORDER PER DR. B.R.R. KUMAR, VICE-PRESIDENT :- The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 23.07.2025 relevant to the Assessment Year 2018-19. 2. The assessee has raised the following grounds of appeal: 1. The Ld. CIT....

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.... notes (in Rs.) Gross Margin before credit notes (in %) Compensation by way of credit Sales Promotion after credit notes Expense by assessee (in %) Total Compensation after credit notes (in%) 2014-15 3,91,18,821 2,79,49,780 1,11,69,041 28.55% 0% 28.55% 2015-16 3,43,21,070 2,73,28,092 69,92,978 20.38% 0% 20.38% 2016-17 4,12.33,056 3,34,10,....