2009 (12) TMI 30

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..... the Tribunal vide order under appeal – held that - The findings recorded by the Appellate Authority are essentially finding of facts. They have accepted the explanation furnished by the assessee for making cash payment - No illegality or perversity could be pointed out by the learned counsel for the department – Deduction of expenditure allowed - 147 of 2000 - - - Dated:- 17-12-2009 - Petition .....

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..... or the department and Sri Krishna Agrawal, learned counsel for the assessee-respondent. The Tribunal has dealt with the matter in para-5 and has endorsed the findings recorded by CIT(A). The findings recorded by the Appellate Authority are essentially finding of facts. They have accepted the explanation furnished by the assessee for making cash payment. No illegality or perversity could be poin .....

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