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2009 (8) TMI 48

..... here the purchases were made by the assessee. Purchases were said to have been made from the District Co-operative Sugar Mill, which is a quasi Government concern, and the payments were also made in the branches of the co-operative banks which were located in the concerned Co-operative Sugar Mill. In such circumstances, the conduct of the assessee in having deposited the payment in cash in the bra .....

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..... ssee succeeded before the Commissioner of Income Tax (Appeals). The appeal preferred by the revenue before the Tribunal having been held against the revenue, the present appeal has been filed. 3. We heard Mr. J. Narayanasamy, learned standing counsel for the appellant. The learned counsel would contend that in the facts and circumstances of the case, the contention of the assessee that he was comp .....

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..... siderations of business expediency and other relevant factors in order to enable an assessee to claim the deductions. In the case on hand, the Tribunal has noted that the payments were made at the insistence of the Sugar Mill from where the purchases were made by the assessee. Purchases were said to have been made from the District Co-operative Sugar Mill, which is a quasi Government concern, and .....

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