CIT v Bhargav Book Depot [2013] 40 taxmann.com 213 (Allahabad) Background: Assessee deals in printing and publication of books/diaries and sale thereof. During the course of assessment proceeding, the AO found that the assessee had sold Bhargav Dictionary though its sister concern “Sri Ganga Pustkalay” and had offered a discount of 3% whereas it had offered a discount of 0.5% less to other whole sellers . The AO further found that the sale price of dictionary was lesser by 18% when it was sold to M/s Sri Ganga Pustakalay. The difference of half percent was disallowed under Section 40-A (2) (a) and (b) of the Act and addition of Rs.15,97,401 was also made under Section 40-A (2) (a) and (b) of the Act. The matter was carried in appeal. The Commissioner of Income Tax (Appeals) has accepted the claim of the assessee and deleted the addition, which order has been upheld by the Tribunal on an appeal preferred by the Revenue.