https://www.taxtmi.com/caselaws?id=205103 The High Court overturned the decision of the Tribunal and held that the burden of proving the genuineness of claimed labor charges rested on the assessee, not the Revenue. The Court remanded the case to the CIT(A) for a fresh decision, emphasizing that the lower authorities erred in placing the burden of proof on the Revenue. The Court directed the CIT(A) to reexamine the controversy and instructed the assessee to substantiate the labor expenses claimed. en-us Tue, 08 Feb 2011 00:00:00 +0530 Thu, 04 Jul 2013 11:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205103 The High Court overturned the decision of the Tribunal and held that the burden of proving the genuineness of claimed labor charges rested on the assessee, not the Revenue. The Court remanded the case to the CIT(A) for a fresh decision, emphasizing that the lower authorities erred in placing the burden of proof on the Revenue. The Court directed the CIT(A) to reexamine the controversy and instructed the assessee to substantiate the labor expenses claimed. Case-Laws Income Tax Tue, 08 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205103