https://www.taxtmi.com/caselaws?id=240818 The Court upheld the disallowance of cash payments made to lorry drivers by an appellant firm engaged in the business of manufacturing and selling dhalls and grains. The Court found that the drivers were not acting as agents of the appellant but rather on behalf of the lorry owners/transport operators. Despite the appellant's argument that the drivers acted in a dual capacity, the Court dismissed the appeal due to the lack of substantial evidence supporting this claim, emphasizing the importance of establishing agency relationships and dual capacities with sufficient proof. en-us Wed, 13 Nov 2013 00:00:00 +0530 Thu, 12 Dec 2013 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240818 The Court upheld the disallowance of cash payments made to lorry drivers by an appellant firm engaged in the business of manufacturing and selling dhalls and grains. The Court found that the drivers were not acting as agents of the appellant but rather on behalf of the lorry owners/transport operators. Despite the appellant's argument that the drivers acted in a dual capacity, the Court dismissed the appeal due to the lack of substantial evidence supporting this claim, emphasizing the importance of establishing agency relationships and dual capacities with sufficient proof. Case-Laws Income Tax Wed, 13 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240818