2007 (3) TMI 235

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..... Assessee has clearly discharged the onus placed upon it and there was no error in the order passed by the Tribunal that impugned expenditure are business expenditure – deduction allowed - 749 of 2005 - - - Dated:- 12-3-2007 - MADAN B. LOKUR and V. B. GUPTA JJ. J. R. Goel, for the Appellant. P. N. Monga, for the respondent. JUDGMENT 1. The Revenue is aggrieved by an order dat .....

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..... Tax (Appeals) accepted the view placed by the Assessee and the Tribunal dismissed the appeal filed by the Revenue and that is how the matter is before us. 4. We have perused the order passed by the Tribunal as well as other orders passed by the statutory authorities. We find that there can be no doubt that Mother Dairy is a Government organisation and the payment was made by cheque. There .....

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