Incentive of discounts declared for small/mid segment cars cannot be allowed to luxury model cars attracting higher rate of duty: CESTAT
In absence of any suppression or mis-declaration of the facts, larger period of limitation could not be invoked.
discount
Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017
Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by
Whether the assessee is entitled to claim the difference between the market price and the allotment price of shares, as an expenditure under Section 37 of IT Act? Delhi High Court analyses
Delhi High Court: On a question of law before the Court that whether the Income Tax Appellate Tribunal (‘ITAT’) erred in law