Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
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Genuineness of expenditure paid to Doctor - ITAT placed an unfair burden on the Assessee to prove that the above expense was incurred bonafide for the business purposes of the Assessee. The Assessee had placed all the relevant details thereby discharging the initial onus. Thereafter, it was open to the Revenue to prove to the contrary - Matter restored before ITAT - HC
Genuineness of expenditure paid to Doctor - ITAT placed an unfair burden on the Assessee to prove that the above expense was incurred bonafide for the business purposes of the Assessee. The Assessee had placed all the relevant details thereby discharging the initial onus. Thereafter, it was open to the Revenue to prove to the contrary - Matter restored before ITAT - HC
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TaxTMI 
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