Search: disallowance

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

Appeal is disposed of accordingly

C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015

Section 11ASection 11A(1)Section 38ASection 4

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

C.A. No.-000514-000514 - 2008Supreme Court