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of <h1>High Court rules burden of proof on assessee re: remittance profits. Application dismissed with Rs. 150 costs.</h1> The High Court of Madras ruled in favor of the Commissioner, stating that the burden of proof rested on the assessee to show that remittances were not ... - The High Court of Madras found that the Commissioner's order was ambiguous but ultimately ruled in favor of the Commissioner, stating that the burden of proof rested on the assessee to show that remittances were not profits. The application was dismissed with costs of Rs. 150.
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