1982 (12) TMI 183

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..... judgment of the Court was delivered by BALASUBRAHMANYAN, J.- The assessee claimed in his assessment a sum of Rs. 52,285.27 which it gave to its distributors as additional discount or rebate, over a .....

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..... e additional discount was allowed subsequently on second thought, nor is there any suggestion by the assessing authority that Rs. 52,285.27 was not, in fact, paid by way of discount. This being so, th .....

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