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goods, less any sum allowed as cash discount according to the practice normally 1. The words" one or more" omitted
Central Government Act
- Cites 0 - Cited by 307
whom he has purchased the goods; or (vi) specific discount is given by the seller for payment to be made
Central Government Act
- Cites 0 - Cited by 572
name of B without B' s authority, intending to discount it as a genuine bill with a banker and intending ... security of B, and thereby to discount the bill, A is guilty of forgery. (f) Z' s will contains these
Central Government Act
- Cites 0 - Cited by 561
assessee-bank by reason of diversion of such discount through overriding title in favour of the Industrial Development bank ... statute, which authorized IDBI to accept, discount or rediscount bills of exchange, promissory notes of industrial concerns. The object
Supreme Court of India
- Cites 3 - Cited by 361 -
2007 293 ITR 115 SC
Supreme Court of India Calcutta Discount Company ... vs Income-Tax Officer, Companies ... on 1 November, 1960 Equivalent citations ... Bench: Gupta, K Das PETITIONER: CALCUTTA DISCOUNT COMPANY LIMITED Vs. RESPONDENT: INCOME-TAX OFFICER, COMPANIES DISTRICT, AND ANOTHER. DATE
Supreme Court of India
- Cites 11 - Cited by 351 -
1961 AIR 372
sold also to wholesalers at 22 per cent trade discount-Duty whether to be levied on 'wholesale cash price ... articles at the list prices less 22 per cent discount, that the dealers will not be entitled to any discount
Supreme Court of India
- Cites 11 - Cited by 179 -
1973 AIR 225
Supreme Court of India S. C. Prashar, Income-Tax ... vs Vasantsen Dwarkadas And Others on
Supreme Court of India
- Cites 46 - Cited by 138 -
1963 AIR 1356
- Hidayatullah
intrinsic value which may be at discount value or such other value as may be specified to any industrial company
Central Government Act
- Cites 0 - Cited by 125
price described as "the basic selling price" less trade discount of 18%. The wholesalers in turn sold the product ... distributors Pat a higher price but allowed 10% discount while the other sold at a lower price and allowed
Supreme Court of India
- Cites 9 - Cited by 125 -
1975 AIR 960
after such date shall be deemed to be the discounted value' of such consideration, as on the date of such ... after such date shall be deemed to be the discounted value' of such consideration, as on the date of such
Central Government Act
- Cites 0 - Cited by 116
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