1986 (11) TMI 128

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..... made in a running account between the assessee and the sister concern, that the payments were genuine and the party to whom the amounts are paid have been identified, and that the party has given an affidavit to state that they required the payment in cash. He, therefore, applied the instructions given by the CBDT dt. 31st May, 1977 and deleted the disallowance. In the appeals, the contention of t .....

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..... are satisfied that the assessee falls within the parameters given by the Circular and order of the Commissioner deleting the addition was fully justified by the facts of the case. We are of the opinion that there is no justification to interfere with the order of the Commissioner (Appeal) 3. The cross-objections merely support the orders of the Commissioner and do not claim any relief. They are, .....

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