Tribunal held that the cash payments had been made towards purchase of gold ornaments to parties who belonged to Cuttack where banking facilities were available. The assessee had made payments in cash on different dates. The assessee submitted that it had purchased goods with the help of a commission agent but had not debited any commission to his profit and loss account. Further the assessee had inserted some entries in the books of account with the support of some internal vouchers and complete bills and vouchers were not produced by him before the Revenue authorities. It was the duty of the assessee to prove whether particular payees had incorporated in their books for computing their profits on the respective sales or not. Thus the disallowance was justified.( AY.2012-13)