COMMNR. OF INCOME TAX, KERALA vs. M/S. TRAVANCORE SUGARS & CHEMICALS LTD

The appeal stands disposed of in

Bench: The Expiry Of The Relevant Previous Year. On 30.04.1993, The Assessing Officer Completed The Assessment For The Year 1990-1991 & Inter Alia Confirmed Disallowance Of The Vend Fee. Against This, The Assessee Preferred An Appeal Before The Commissioner Of Income Tax (Appeals), Who, By His Order Dated 24.05.1993, Deleted The Disallowance Under Section 43B & Allowed The Appeal Of The Respondent-Assessee. Aggrieved By The Said Order, The Revenue Preferred An C. A. No. 2558/ 2005 1

disallowance under Section 43B and allowed the appeal of the respondent-assessee. Aggrieved by the said order, the Revenue preferred an C. A. No. 2558/ 2005 1

M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III

Appeal is disposed of accordingly

disallowed only because they are not payable at the time of each invoice or deducted from the invoice price.” (at para 1) 16. In the second judgment in Government of India v. Madras Rubber Factory Ltd., 1995 (77) ELT 433 (SC), what has been held is as follows:- “Year Ending Discount and Prompt Payment Discount: What is called 'Year-ending

HERO CYCLES (P) LTD. vs. COMMISSIONER OF INCOME TAX (CENTRAL)

Appeal is allowed, thereby setting aside the order of the

Section 36(1)(iii) of the Income Tax Act (hereinafter referred to as 'Act'). The aforesaid deduction was disallowed by the Assessing

M/S. B.P.L. LTD. vs. COMMNR. OF CENTRAL EXCISE, CALICUT

disallowing the benefit of the Notification No.8/96 dated 23.07.1996 and Notification No.4/97 dated 01.03.97 respectively to the appellant. 2) The appellant herein is engaged in the manufacture of excisable goods falling under Chapter 85 and 90. From January 1997 onwards the appellant had been manufacturing and clearing two Civil Appeal Nos. 5523 & 6037 of 2004 Page 1 of 19 Page

M/S MERIDIAN INDUSTRIES LTD. vs. COMMR.OF CENTRAL EXCISE

Section 35B of the Act. The Commissioner of Central Excise preferred the appeal as directed by the Central Board of Excise & Customs against his own Order-in-Original No.32/2002-Commr. dated 21.06.2002 before the Tribunal. 5. The Tribunal allowed the appeal preferred by the Commissioner of Central Excise vide its decision dated 17.07.2007. Perusal of the decision indicates following thought process