paid to customers for shortage
claims from export turnover, we find that this issue is covered in favour of
the assessee by the Tribunal decision ... increases the cost of the export, but it does not
decrease the export turnover. Hence, respectfully following the decision of
the Tribunal cited supra
other contentions regarding decrease in direct cost to the extent of Rs.193.41 lakh and
increase in total turnover etc. were never made before ... verification regarding these two claims in connection
with decrease in direct cost and increase in total turnover.
5. We have considered the rival submissions, perused
respectively from the total turnover being
ITA Nos.637 &
645 to 647/Bang/10
Page 13 of 17
discount to customers while computing deduction ... leading to decrease in value of sales. Therefore, it is obvious that
the trade discount has to be reduced from the total turnover. Thus,
this
Atul Limited,, Ahmedabad vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD BENCH "D
Commissioner vs Mitsu
TAXAP/658/2009 11/ 12 ORDER
IN
THE HIGH COURT OF GUJARAT
Gmm Pfaulder Ltd.,, Ahmedabad vs Department Of Income Tax
-1-
IN THE INCOME TAX APPELLATE
Super Tannery Ltd., Kanpur vs Department Of Income Tax
1
IN THE INCOME TAX APPELLATE
Nemson Texturisers, Surat vs Department Of Income Tax
IN THE INCOME TAX APPELLATE TRIBUNAL
'
