https://www.taxtmi.com/caselaws?id=11838 The court ruled in favor of the assessee regarding the first issue, determining that gifts made by producers to the assessee's children were not considered as additional remuneration for professional services. The court upheld that the burden of proof rested with the Revenue to establish the gifts as income, which was not supported by evidence. However, on the second issue concerning lease consideration, the court sided with the Revenue, deciding that the entire amount received by the assessee for film distribution should be assessed as income for the relevant year. en-us Mon, 31 Mar 2003 00:00:00 +0530 Tue, 09 Feb 2010 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11838 The court ruled in favor of the assessee regarding the first issue, determining that gifts made by producers to the assessee's children were not considered as additional remuneration for professional services. The court upheld that the burden of proof rested with the Revenue to establish the gifts as income, which was not supported by evidence. However, on the second issue concerning lease consideration, the court sided with the Revenue, deciding that the entire amount received by the assessee for film distribution should be assessed as income for the relevant year. Case-Laws Income Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11838