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    <title>Taxpayer Not Required to Prove Purchasers&#039; Funds Source for Long Term Capital Gains u/s 263.</title>
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    <description>Revision u/s 263 - computation of Long Term Capital Gain/loss - then onus is not on the assessee to show that from where the purchasers have paid the money. Thus, the onus as cast upon the assessee stood duly discharged by showing sale deed.</description>
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      <description>Revision u/s 263 - computation of Long Term Capital Gain/loss - then onus is not on the assessee to show that from where the purchasers have paid the money. Thus, the onus as cast upon the assessee stood duly discharged by showing sale deed.</description>
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