Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1995 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (5) TMI 72 - AT - Income TaxExtract: .......he assessee gave growth incentive to its stockists by way of allowing discount on cost of goods purchased by them beyond his fixed target. Such an expenditure cannot be treated as sales promotion expenses. In this view of the matter, we do not find any merit in the Revenue s appeal, which fails. 17. In the result, the Revenue s appeal is dismissed.
|