In the result, the appeal filed by the assessee is allowed
Bench: Sri Pradip Kumar Choubey & Sri Rakesh Mishra
68,304 Schemes -Tie-Up 4,56,716 Secondary Scheme-Kind 5212 1,44,01,732 Secondary Scheme-Non Kind 5212 8,14,23,721 Grand Total 10,26,18,968 3. The above schemes are floated in the market and the incentives being offered to distributors/retailers depends upon the volume of sales made by them. The mechanism followed