CGST/ TNGST Act 2017.
• The time of supply of such gift vouchers / gift
cards by the applicant to the customers shall be
the date ... Gift Vouchers). These PPI’s are known as “Gift
Vouchers/Gift Cards” in the market (hereinafter referred to as PPI’s
and/or/Gift Vouchers
CGST/ TNGST Act 2017.
• The time of supply of such gift vouchers / gift
cards by the applicant to the customers shall be
the date ... Gift Vouchers). These PPI’s are known as “Gift
Vouchers/Gift Cards” in the market (hereinafter referred to as PPI’s
and/or/Gift Vouchers
recognised in the year of
sale of gift vouchers.
Disallowance of Discount on Gift Cards and Gift Vouchers Sold for
computation of Book Profit under ... relates to addition of disallowance of gift voucher and
gift card for computation of book profit. Considering the fact that we have
allowed relief
recognised in the year of
sale of gift vouchers.
Disallowance of Discount on Gift Cards and Gift Vouchers Sold for
computation of Book Profit under ... relates to addition of disallowance of gift voucher and
gift card for computation of book profit. Considering the fact that we have
allowed relief
materialised when actual gifts were purchased by
customers and recorded as sale of gift card. The Id. CIT(A) confirmed the action ... relates to addition of disallowance of gift voucher and gift card
for computation of book profit. Considering the fact that we have allowed relief
materialised when actual gifts were purchased by
customers and recorded as sale of gift card. The Id. CIT(A) confirmed the action ... relates to addition of disallowance of gift voucher and gift card
for computation of book profit. Considering the fact that we have allowed relief
important thing. These days, we have, what is known, as the Gift Card. You may have a Gift Card for Rs. One lakh. With that ... have paid for it and so you have got a Gift Card. Now, what happens if the bank, which has issued you a Gift Card
documents are as follows.
SL.NO. LOCATION QUANTITY
1 Bangalore (Cinema gift card) 555
2 Chennai (Cinema fuel gift card) 855
3 Coimabatore(Cinema fuel ... gift card) 31
15 CC No. 6573 of 2015
4. Cochin (Cinema gift card) 48
5. Hydrabad (Cinema gift card) 185
23. The documents
including the
marketing and distribution of loyalty cards, corporate gift cards
and reward cards to corporate customers) and unlock the value in
the company ... business relating to marketing and
distribution of corporate gift cards."19
40. Upon examination of the Notice, a specific query was posed to
Amazon
bearing name of Hira Panna Textiles, so also some of the gift cards which bore rubber stamp of Hira Panna Textiles. The brief-case also ... stated anything in his police statement about presence of envelopes, gift cards, etc., in the brief-case and, therefore, the conclusion arrived
