COMMISSIONER OF INCOME-TAX versus G. \'S. AUTO INDUSTRIES (PVT.) LTD
References to the Law Question: Refusal of business expenses to pay in cash should show that the non-supply of goods to a particular seller will result in the loss of business interests of Essex. The fact of the insistence by the recipient alone does not raise the question about the law, citing the Indian Income Tax Act, 1961, sections 40A (3) and 256 (2).
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