AAR of Santosh Distributors Kerala: Reimbursement of discount is taxable: Although Circular No. 105 dated 28-06-2019 has been withdrawn by Circular No. 112 dated 3-10-2019. But the ghost of Circular is not yet over, as is evident from Kerala AAR ruling in Santosh Distributors 
Santosh Distributors AAR Kerala: It is a ruling observed by Kerala authority. You can download it by clicking on the following links.