https://www.taxtmi.com/caselaws?id=20274 A deduction for claimed income-tax and wealth-tax liabilities is not allowable unless the assessee proves that the liabilities were legally payable and supported by evidence. Where the assessee failed to produce material establishing the alleged liabilities, the burden of proof was not discharged, and the claim was disallowed in favour of the Revenue. en-us Tue, 21 Sep 1993 00:00:00 +0530 Thu, 12 Nov 2009 18:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20274 A deduction for claimed income-tax and wealth-tax liabilities is not allowable unless the assessee proves that the liabilities were legally payable and supported by evidence. Where the assessee failed to produce material establishing the alleged liabilities, the burden of proof was not discharged, and the claim was disallowed in favour of the Revenue. Case-Laws Wealth-tax Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20274