https://www.taxtmi.com/caselaws?id=20197 A remittance received by an intermediary for onward transmission cannot be taxed as the intermediary's income where the source is disclosed, the stated purpose is payment to a third party, and no material shows that any part remained with the intermediary. The Revenue bears the burden of proving that a receipt falls within the taxing provision, and an adverse inference cannot be drawn merely because the money passed through the assessee's hands. On these facts, the court found the Tribunal's conclusion unsustainable because it ignored the admitted source of the funds and the absence of evidence that the amount accrued to the assessee as his own income. en-us Tue, 22 Mar 1994 00:00:00 +0530 Thu, 12 Nov 2009 13:36:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20197 A remittance received by an intermediary for onward transmission cannot be taxed as the intermediary's income where the source is disclosed, the stated purpose is payment to a third party, and no material shows that any part remained with the intermediary. The Revenue bears the burden of proving that a receipt falls within the taxing provision, and an adverse inference cannot be drawn merely because the money passed through the assessee's hands. On these facts, the court found the Tribunal's conclusion unsustainable because it ignored the admitted source of the funds and the absence of evidence that the amount accrued to the assessee as his own income. Case-Laws Income Tax Tue, 22 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20197