PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) vs. INDRANI PATNAIK

Bench: MR. JUSTICE ARINDAM SINHA,MR. JUSTICE M.S.SAHOO

4 receipt of payments made for purchase in the form of cash. It only means that a casual presumption, especially in the present case' where search has taken place, cannot be made with regard to the impugned purchases being bogus as the goods in question have been received at the site and payments thereof have been made in account payee

COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. M/S. ROLAND EDUCATIONAL AND CHARITABLE TRUST

Bench: DR. JUSTICE S. MURALIDHAR (CJ),MR. JUSTICE MURAHARI SRI RAMAN