The Income Tax Reports

The Income Tax Reports

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... bags with firm with which assessee had running account a€” impracticable to cope with supply of rice as ordered by Govt. ... The agreement between the assessee and the proprietor of the firm to Pay by cash was an oral one. ... On a reference : Held, that though the agreement to pay by cash was an oral one, yet it was due to exceptional circumstances that the assessee had to make payments in cashanbsp;...

Title:The Income Tax Reports
Publisher: - 1982


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