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2010 (11) TMI 72 - ALLAHABAD HIGH COURTAssessee did the business of sale and purchase of lottery tickets on the wholesale basis - payment to the sellers for the tickets in cash - disallowed by the Assessing Officer - assessee filed an appeal - It was partly allowed by the Commissioner - benefit to the extent of Rs.3,68,442/- was denied on the ground that - payment was made in cash after 17.9.1987 - Some amount was paid after that date by draft; This could have been paid by the cheque also - Held that: - conditions mentioned in Rule 6 DD (J) of Rules, 1962 were satisfied as the payment was insisted by the sellers in cash, their identity as well as genuineness of transaction of payment was not doubted by the Department - There is no illegality in the finding - Appeal is dismissed
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