Bench: Shri Pramod Kumar & Shri Rajpal Yadavsr.No.
price is to be disallowed to the assessee. The case of the assessee is that the alleged travel agents were not working for the assessee as agents. They have booked tickets in their independent capacity through the assessee. The assessee has offered them a trade discount, for example, a ticket having value of Rs.100/- was purchased by the assessee after