https://www.taxtmi.com/caselaws?id=274735 The Tribunal found the matter inconclusive and directed the case back to the Assessing Officer for further investigation due to lack of substantiating evidence supporting the Chennai-based software company's claims that payments to a Dubai-based foreign company were reimbursements. The Tribunal emphasized the burden of proof on the assessee to provide consistent evidence and documentation, allowing the appeal for statistical purposes but not providing a conclusive opinion. The decision stressed the importance of clear evidence and proper documentation in such cases under the Income Tax Act, 1961. en-us Fri, 30 Jun 2017 00:00:00 +0530 Fri, 31 Aug 2018 06:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274735 The Tribunal found the matter inconclusive and directed the case back to the Assessing Officer for further investigation due to lack of substantiating evidence supporting the Chennai-based software company's claims that payments to a Dubai-based foreign company were reimbursements. The Tribunal emphasized the burden of proof on the assessee to provide consistent evidence and documentation, allowing the appeal for statistical purposes but not providing a conclusive opinion. The decision stressed the importance of clear evidence and proper documentation in such cases under the Income Tax Act, 1961. Case-Laws Income Tax Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274735