SRI.C.SHAJI,TRIVANDRUM vs. THE ITO, WARD-2(1), TRIVNDRUM

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

e). It is also not the case of the appellant that the vendors either insisted for cash payment or refused to accept the payment by cheque or draft. f). The appellant has not established that the business was carried out in the remote rural area where payment by cash is unavoidable. 9 Sri.C.Shaji. g). Cash payments seems to have made

M/S.PRINCE ROLLER FLOUR MILLS P. LTD,PALAKKAD vs. THE ACIT, KOCHI

In the result, appeals of the assessee are allowed and the appeals of the