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Case Law Details

Case Name : Supreme Paradise Vs Assistant Commissioner (ST) (Madras High Court)
Appeal Number : W.P. Nos.13424, 13427 and 13435 of 2023
Date of Judgement/Order : 10/01/2024
Related Assessment Year :
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Supreme Paradise Vs Assistant Commissioner (ST) (Madras High Court)

Madras High Court held that if a discount offered on a supply is also directly linked to subsidy by a 3rd party, the value of such subsidy will be includible in the “transaction value” of the supply. In other

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