Burden of proof: claimants seeking input tax credit must bear the burden of proving eligibility under the Act. Where a person asserts entitlement to input tax credit under the Act, the operative rule places the burden of proving that entitlement on that person; the ... Summary
Burden of proof: claimants seeking input tax credit must bear the burden of proving eligibility under the Act.
Where a person asserts entitlement to input tax credit under the Act, the operative rule places the burden of proving that entitlement on that person; the claimant must adduce the evidentiary showing necessary to establish that the statutory conditions for input tax credit have been satisfied.
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