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Case Law Details

Case Name : Jet Freight Logistics Limited Vs CIT Appeal (NFAC) (ITAT Mumbai)
Related Assessment Year : 2017-18
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Jet Freight Logistics Limited Vs CIT Appeal (NFAC) (ITAT Mumbai)

It is evident that assessee is in continuous need for payment of cash at various point of time and hence, assessee had to withdraw cash in order to satisfy its business requirements. Moreover, the assessee has got 9 branches all over India and such cash requirement would have to be met for meeting day to day expenditure. We find from the perusal of the bank statements for the whole year and the cash book for the whole year which is already forming part of recor

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