https://www.taxtmi.com/caselaws?id=254675 The High Court upheld the Tribunal's decision, dismissing the appeal and ruling in favor of the Revenue against the assessee. The judgment emphasized the importance of meeting evidentiary standards and statutory requirements in tax matters, highlighting the need for fairness and adherence to legal principles in such disputes. The assessee failed to adequately discharge its burden of proof, leading to the dismissal of the appeal based on principles of natural justice and fair play. en-us Thu, 27 Nov 2014 00:00:00 +0530 Mon, 29 Dec 2014 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254675 The High Court upheld the Tribunal's decision, dismissing the appeal and ruling in favor of the Revenue against the assessee. The judgment emphasized the importance of meeting evidentiary standards and statutory requirements in tax matters, highlighting the need for fairness and adherence to legal principles in such disputes. The assessee failed to adequately discharge its burden of proof, leading to the dismissal of the appeal based on principles of natural justice and fair play. Case-Laws Income Tax Thu, 27 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254675