M/s. PK. Ramasamy Nadar Bros. Versus The Income Tax Officer - Income Tax - MADRAS HIGH COURT - HC - Cash payment to lorry driver - disallowance u/s 43A(3) - Held that - There is hardly any material to substantiate the case of the assessee that the lorry driver acted in the dual capacity one of which happened to be as the agent of the assessee - A reading of the affidavit extracted filed show that the lorry owner collected the freight from the assessee through the driver for the concerned lorry................................... Income Tax - Case Laws
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