https://www.taxtmi.com/caselaws?id=384707 The High Court of Calcutta dismissed the appeal (ITA No. 84 of 2019) by the appellant assessee concerning services rendered and commission paid. The Court found the appellant failed to provide evidence supporting their case, shifting the burden of proof onto the assessee. The Court reversed the CIT (A) order, reinstating the AO's decision, emphasizing the necessity of concrete evidence for business expenditure deductions under the Income Tax Act. The judgment highlighted the importance of meeting legal requirements and upheld the principle that the burden of proof lies with the claiming party. en-us Thu, 08 Aug 2019 00:00:00 +0530 Tue, 20 Aug 2019 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384707 The High Court of Calcutta dismissed the appeal (ITA No. 84 of 2019) by the appellant assessee concerning services rendered and commission paid. The Court found the appellant failed to provide evidence supporting their case, shifting the burden of proof onto the assessee. The Court reversed the CIT (A) order, reinstating the AO's decision, emphasizing the necessity of concrete evidence for business expenditure deductions under the Income Tax Act. The judgment highlighted the importance of meeting legal requirements and upheld the principle that the burden of proof lies with the claiming party. Case-Laws Income Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384707