https://www.taxtmi.com/caselaws?id=371528 The judgment partially allowed the revisions without costs, favoring the Revenue on issues one and three, and ruling in favor of the assessee on issue two. The Tribunal directed the Assessing Officer to conduct an enquiry to determine the nature of miscellaneous income and upheld the distinction between income tax and sales tax liabilities. The decision emphasized the assessee's obligation to prove the source of income and the need for evidence to support claims in tax proceedings. en-us Tue, 11 Sep 2018 00:00:00 +0530 Thu, 06 Dec 2018 05:33:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371528 The judgment partially allowed the revisions without costs, favoring the Revenue on issues one and three, and ruling in favor of the assessee on issue two. The Tribunal directed the Assessing Officer to conduct an enquiry to determine the nature of miscellaneous income and upheld the distinction between income tax and sales tax liabilities. The decision emphasized the assessee's obligation to prove the source of income and the need for evidence to support claims in tax proceedings. Case-Laws VAT and Sales Tax Tue, 11 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371528