untries.
50. Thus, there is no dispute that this incentive is an expo rt
incentive. T he matter has been well considere ... assessee was given incentive for exploring the new
markets across the globe , whether such incentive
would be a capital receipt or revenue receipt? The
Apex
copy of the said Notification dated 31.03.2016 is produced herewith
and marked as Annexure-R1.
4). Government of Karnataka announced Karnataka Electric
Vehicle and Energy ... incentives and concessions to encourage the usage of
electric vehicles in the State. The copy of the said Policy is produced
herewith and marked
depreciation and sales lax
incentive claim
,4 154 06-03-2017 To withdraw allowance of mark to market loss on
account of derivatives pursuant
removing
"Amadeus". The Proprietary Marks have been defined to be Trade
Marks, Trade Names and Service Marks and related words slogans,
letter ... international
transaction of AMP. Taking a mark up at 19.65% for undertaking AMP
expenditure and applying mark
Dcit, New Delhi vs M/S. Dabur India Ltd., New Delhi on 18 February, 2021
rele vant as far as the incentive/ benefit given by the assessee is
concerne d as the incentive/ benefit is not accruing from the
transactio ... lling o f goo ds.
29. HCL has conducted promotional, marke ting, advertising,
discussion on market trades and situation from the point of
expanding
Kumar Gupta, Jaipur Vs. ITO, Jaipur
discounts to students as well as incentives to existing students for bringing
their friends for new admissions. Further ... students were produced for verification and he has raised a
question mark on genuineness of these expenses so claimed by the
assessee.
9. In this
assessee distributor and scores of retailers by way of
commission and incentives. However, the commission paid by telecom
service provider directly to retailer is first ... control or say in the matter. The assessee only receives commission
or incentive due to it as distributor. To match the ledger account
expenditure of
Rs.11,91,66,450/- on promotion of proprietary marks and for
development of marketing intangible for the benefit ... incurred by the assessee
on payment of incentives to subscribers is in the nature of
AMP.
(iv) By incurring excess/ extraordinary AMP expense the
appellant
power-lines should be made
underground and existing ones should be marked
with Bird Flappers / Diverters to make them visible
and minimize collision risk (Silva ... staff, building their capacity
through tools and training and providing
performance based incentives.
(e) Targeted research on Great Indian Bustard
to characterize threats spatio-temporally
