Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Remittance from outside India - revenue v/s capital receipt - onus to prove - assessee could not discharge his onus and could not prove that the money has come out of the capital fund of a Discretionary Trust situated out of India - It will be mockery of the Indian Income Tax Act that the onus is on the AO to prove that the assessee has received revenue receipts - AT
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