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    Income Tax

    Addition u/s 68 - unexplained cash credit - onus to prove -...

    Section 68: Onus of Proof in Unexplained Cash Credits Shifts from Assessee to Revenue Upon Plausible Explanation.

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    Income TaxApril 27, 2020Case LawsHC

    Addition u/s 68 - unexplained cash credit - onus to prove - Agriculture income shown by the Partners of the firm - onus on the assessee has to be understood with reference to the facts of each case and if the prima facie inference on the basis of facts is that the assessee's explanation is probable, the onus shifts to the Revenue. - HC

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