hence the present appeal.
c. d. lonappan the respondent was carrying on business in groceries rice paddy etc.
the high companyrt answered the question in the affirmative.
during the accounting year ending with march 31 1956 the respondent had 34 employees.
thereupon the tribunal drew up a statement of case and referred the said question to the high companyrt.
the assessee preferred an appeal to the appellate assistant companymissioner who rejected the appeal on the following grounds i the actual cash payments to the various employees were much less than the salary and bonus found credited in their accounts and ii the vouchers in annexure c were unsatisfactory and unacceptable.
subba rao j. this appeal by special leave is preferred against the judgment of the high companyrt of kerala at ernakulam in income tax reference number 22 of 1961.
under the name and style of c.l.v.
brothers at mattancherry.
