https://www.taxtmi.com/caselaws?id=356526 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal challenging the deletion of addition made by the Assessing Officer regarding payments to 13 parties. The Court found the respondent had provided ample evidence, shifting the burden to the Assessing Officer for further verification. The Court emphasized the importance of sufficient evidence in tax assessments and ruled in favor of the respondent, highlighting the Assessing Officer's duty to investigate when doubts arise. The appeal was dismissed without costs, with no substantial question of law identified. en-us Wed, 28 Feb 2018 00:00:00 +0530 Wed, 27 Mar 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356526 The High Court upheld the Tribunal's decision, dismissing the Revenue's appeal challenging the deletion of addition made by the Assessing Officer regarding payments to 13 parties. The Court found the respondent had provided ample evidence, shifting the burden to the Assessing Officer for further verification. The Court emphasized the importance of sufficient evidence in tax assessments and ruled in favor of the respondent, highlighting the Assessing Officer's duty to investigate when doubts arise. The appeal was dismissed without costs, with no substantial question of law identified. Case-Laws Income Tax Wed, 28 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356526