The delay penalty (price reduction) will be deductable while ...
Delay Penalty Deductible from Profits Based on Actual Invoices, Adjusted for Price Reduction Annually.
September 11, 2016
Case Laws Income Tax AAR
The delay penalty (price reduction) will be deductable while computing profits on the basis of actual invoices raised, amount earned on these invoices and difference attributable to price reduction on year to year basis. - AAR
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