“Section 2(24)(xiii)”

ORICON ENTERPRISES LTD,MUMBAI vs. DCIT, CIR-8(2)(1), MUMBAI

Appeal of the appellant is dismissed for the reasons mentioned above

appellant company also used word‘incentive’relating to the 'eligibility\ncertificate' based on which appellant company paid reduced amount. Hence,\ninvoking provisions of section 2(24)(xiii) is correct.\n6.15 The reliance placed by the Ld. AR of the appellant on the Special\nBench decision of Sulzer (India) Ltd., which