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2013 (12) TMI 483 - HC - Income TaxCash payment to lorry driver - disallowance u/s 43A(3) - Held that:- There is hardly any material to substantiate the case of the assessee that the lorry driver acted in the dual capacity one of which happened to be as the agent of the assessee - A reading of the affidavit extracted filed show that the lorry owner collected the freight from the assessee through the driver for the concerned lorry - Lorry freight was paid in cash by the assessee to the lorry drivers because they needed cash to purchase diesel, tyres and spare parts and for repairs en route - The lorry drivers acted only on behalf of the lorry owners and collected the freight from the assessee - The reason why they collected cash was that they do not have any bank in that place like Virudhanagar - The payers were not in a position to furnish the affidavit that the lorry payments had already been recorded in their books of accounts and they were assessed to tax before their respective Assessing Officer - The assessee's only claim before the authorities was that the driver acted in dual capacity, for which there is no evidence - Being pure question of fact without any material to substantiate the case of the assessee - Decided against assessee.
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