https://www.taxtmi.com/caselaws?id=377560 The Court allowed the revision and remitted the matter back to the Tribunal for a detailed examination of payments made by the assessee through banking channels, emphasizing the importance of proper findings in tax disputes. The Court criticized the lower authorities for not considering transactions through banking channels and rejected the argument of the dealer being a sham firm, as the registration was cancelled by the Department. en-us Fri, 08 Mar 2019 00:00:00 +0530 Mon, 01 Apr 2019 06:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377560 The Court allowed the revision and remitted the matter back to the Tribunal for a detailed examination of payments made by the assessee through banking channels, emphasizing the importance of proper findings in tax disputes. The Court criticized the lower authorities for not considering transactions through banking channels and rejected the argument of the dealer being a sham firm, as the registration was cancelled by the Department. Case-Laws VAT and Sales Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377560