https://www.taxtmi.com/caselaws?id=66843 The Tribunal dismissed all appeals, confirming that Oswal Trading Co. was not a genuine firm but merely an alias of Ghasiram Kaluram. Therefore, the income of Oswal Trading Co. was rightly included in the income of Ghasiram Kaluram, and the disallowances of salary and interest payments were upheld. en-us Thu, 12 Apr 1984 00:00:00 +0530 Mon, 07 Mar 2011 16:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66843 The Tribunal dismissed all appeals, confirming that Oswal Trading Co. was not a genuine firm but merely an alias of Ghasiram Kaluram. Therefore, the income of Oswal Trading Co. was rightly included in the income of Ghasiram Kaluram, and the disallowances of salary and interest payments were upheld. Case-Laws Income Tax Thu, 12 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66843