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[satbir singhwahi]

Sir

two case laws quoted in baba rayaon fabrics pvt ltd vs. income tax officer ward (itat ahmedabad) 1(1), surat.  i.e.

a) Lachiminarayan madan Lal 

b) Swadesi cotton mills ltd

Both cases are of Supreme court.  Kindly help to trace text of  these two cases.

AI Summary

Supreme Court: Agreement or Payment Alone Doesn't Prove Services Rendered in Baba Rayaon Fabrics Tax Case. A user inquired about tracing the text of two Supreme Court cases cited in a tax dispute involving Baba Rayaon Fabrics Pvt Ltd and the Income Tax Officer. The cases are Lachminarayan Madan Lal vs. Commissioner of Income-Tax, West Bengal (1972) and Swadeshi Cotton Mills Company Limited vs. Commissioner Of Income-Tax, U.P. (1966). A Chartered Accountant responded with the citations and noted that the Supreme Court ruled that the mere existence of an agreement or commission payment does not confirm that services were rendered or that the payment was solely for business purposes.