2009 (1) TMI 53

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..... company. Nonetheless, ownership of the vending machine vested in the marketing company. The machine charges were payable to the marketing company and not to the holding company. Hence “machine usage charges” were not includable in the A.V. of product - 3979/04 with 1385/06 and 1605/07 - - - Dated:- 14-1-2009 - S.H. Kapadia and H.L. Dattu, JJ. S/Shri V. Shekhar, Sr. Advocate, Navin Prakash, .....

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..... ee was entitled to claim deduction for the trade discount. We see no reason to interfere with the factual finding recorded by the Tribunal. 3. As regards the second question, we find from the records that the vending machine stood installed by the holding company. Nonetheless, ownership of the vending machine vested in the marketing company. The machine charges were payable to the marketing co .....

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