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2023 (7) TMI 1035 - ITAT AMRITSARSpecial discount on sales to sister concern to M/S Ess Ess Kay Marketing Company Pvt. Ltd through credit notes, rebate and discount to other parties, travelling expenses etc. either to director or other employees - HELD THAT:- We in complete consonance with the comparative trading and as well as net profits results of the company "Volume II" dated 30th June, 2022, which has been ignored by not appreciating. We consider that it is a fit case to be remanded back to the Ld. CIT(A) to adjudicate the issue afresh with due consideration of submissions of the appellant in respect of viewing comparative analysis of the trade discount vis a vis special discount and comparative financial results and the applicable comparables for deciding the reasonableness of Trade discount and other claims of expenditure while arriving at the conclusion whether the addition made by AO were justified, in respect of both the assessment year by passing a speaking order. Assessee appeals are allowed for statistical purpose.
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