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COMMISSIONER OF INCOME-TAX, ORISSA versus ORISSA CORPORATION (P.) LTD.


Section (66 (?)), relating to the question of cash credit related to the law, found in the books and tribunals of the Assisi's account that the Assisi excluded the burden of proving through cash credit on the basis of any evidence, There is no question of law, held, born under the circumstances. ()) The reference to the law cash credits found in the books of the reviewer's account and the tribunal is a question of cash credibility on the basis of any evidence. The burden of proving the source has been removed, no question of law, held, born under circumstances

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