Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI ANUBHAV SHARMA (Judicial Member)
section 269T of the Act. This clarification by the Board recognizes that a Kachcha Arhtiya— such as the Appellant does not hold funds as a deposit, nor does he act as principal in the sale. He merely acts as a channel through which the goods are routed and payments are facilitated. E. It is submitted that Assessee is acting