Tribunal Confirms Allowability of Dealer Incentive; AO to Verify Scheme Adherence in Remand Proceedings.

Allowability of dealers incentive - scope in remand proceedings - this tribunal in remand directions made it clear that the impugned dealers incentive had much accrued during the relevant previous year - it was restored back the issue to the AO only to verify that claim confirms to the relevant terms and conditions incorporated in the dealers incentive scheme or not - no such irregularity found - claim allowable .....

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