TaxTMI 
TaxTMI 
1985 (7) TMI 141
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.... Tribunal restored it back to the file of the Commissioner (Appeals) observing that the decision of the Commissioner (Appeals) was on a wrong premise. However, the Tribunal sent the matter back to be readjudicated on merit. The Commissioner (Appeals) again considered the submissions of those of the assessee and finding that Rs. 7,500 was spent on account of stalls put on Congress Session and balance was on sample distribution, on the basis of past history in the assessee's case, allowed the same and ordered the deletion of the addition made by the ITO. 3. It is this action of the Commissioner (Appeals) which is disputed by the revenue before us. The learned departmental representative Mr. M.P. Singh submitted that during the relevant accounting period for 1977-78 under consideration, it was mostly sale of old product Coca Cola and, therefore, there was no question of popularising the drink, as alleged by the assessee, by free sampling. The learned counsel for the assessee, Mr D.R. Behl, mainly relied on the normal practice of free samples given by the assessee and allowed in the past and future. He submitted that it is a sort of discount and it is by the order of the managing di....
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....lied by the assessee on occasions of marriages, birthdays, bhog ceremony, etc., it could be for the purpose of advertisement. We have thoroughly gone through the entire list. Out of total addition ordered to be deleted by the Commissioner (Appeals) in a sum of Rs. 53,391, we are unable to confirm his action in respect of Rs. 41,768, details of which are placed below: "September 1975 Rs. To C/o free sampling given to Shri M.L. Chopra and 1,318.02 Mr. Sahney. To C/o free sampling given to Shri A.P. Singh, Assistant 715.65 Accounts Officer. October 1975 To C/o free sampling given to S....
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....sp; 556.10 To C/o free sampling given to Shri Harbans Singh. 476.68 January 1976 To C/o free sampling given to Shri Harbans Singh. 270.45 To amount of free sampling given to Shri Rakha Ram. 119.40 To C/o free sampling given to Shri M.S. Rekhi on his 605.76 daughter's marriage. To C/o free sampling given to Shri C.K. Sharma and 1,176.15 R.K. Kohli. To C/o free sampling to Shri Joginder Singh Rekhi, ....
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.... given to Shri Amar Singh, driver. 118.43 To C/o free sampling given to Shri Sabharwal. 347.68 April 1976 To C/o free sampling given to M/s Walia Soft Drinks. 469.00 To amount of free sampling given to Shri Yajjan Singh 2,514.36 and Shri Jaswant Singh. To C/o free sampling given to Shri Darshan Singh and 276.12 Shri S.K. Seth. To C/o free sampling given to Shri Daulat Ram Khanna &n....