determined rate.
8. It is further submitted that the assessee has given incentives to the C & F
agents and distributors for boosting the sales ... assessee for sales promotion and incentive to boost sales. Copy of the bills are
annexed herewith and marked as Annexure: 'M'.
(h) Hotel
purpose of its own distribution channel requirement such as dealer /
staff incentive, gifts, festival giveaways, market study expenses etc are required to be
excluded from ... assessee also submitted that the ld TPO had proposed an adhoc mark up of
12% over and above the alleged excess AMP expenditure incurred
backward areas:
For the purpose of determination of types and quantum of incentive available
under this Scheme for the approved projects, according to their location ... unit in the Bankura District of West Bengal area marked as Group 'C ' in the scheme
(supra). The assessee has been classified
these two sectors was different and the assesese was entitled for
incentives in respect of export sales, which was not available in case of
domestic ... suffers from various infirmities and mistakes and if at all the Bench-
marking done by the assessee in the Transfer Pricing Study Report is also
80lC of
the 1. Tax Act by treating the receipts from export incentives & scrap sales not
to be part of eligible profit ... made by the Ld. AO on account of Foreign Exchange Loss on
mark to market basis. The Ld. CIT(A) - NFAC has failed to consider
80lC of
the 1. Tax Act by treating the receipts from export incentives & scrap sales not
to be part of eligible profit ... made by the Ld. AO on account of Foreign Exchange Loss on
mark to market basis. The Ld. CIT(A) - NFAC has failed to consider
enter into agreement. Doctors who were paid
incentives were on the payroll of the Hospital and incentives
were paid by decision of management to selected ... understand logic or reason behind A.O.'s
finding that incentives to some of the Doctors is apparently not
business expenditure
M/S Vodafone East Limited (Formerly ... vs Acit, Cir-7, Kolkata, Kolkata on 15 December
Dcit, Cir-1(1), Kolkata, Kolkata vs M/S Landis + Gyr Ltd., Kolkata on 13
Dcit, Circle - 1, Kolkata, Kolkata vs Gloster Jute Mills Limited, Kolkata on 1 March, 2017
