https://www.taxtmi.com/caselaws?id=288754 Mere book entries showing interest payable to the assessee's wife did not, without title documents or other supporting evidence, establish a real liability; the taxing authority could treat those amounts as not genuine, and they were included in assessable income. By contrast, where property stood in the wife's name, the burden lay on the Revenue to prove that she was only a benamidar before taxing the income as the assessee's own; that burden was not discharged, so the property income was excluded from the assessee's assessable income. The discussion therefore affirms that book entries alone are insufficient to prove liability, while benami ownership must be proved by the Revenue. en-us Wed, 15 Sep 1943 00:00:00 +0630 Fri, 26 Jun 2020 11:17:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288754 Mere book entries showing interest payable to the assessee's wife did not, without title documents or other supporting evidence, establish a real liability; the taxing authority could treat those amounts as not genuine, and they were included in assessable income. By contrast, where property stood in the wife's name, the burden lay on the Revenue to prove that she was only a benamidar before taxing the income as the assessee's own; that burden was not discharged, so the property income was excluded from the assessee's assessable income. The discussion therefore affirms that book entries alone are insufficient to prove liability, while benami ownership must be proved by the Revenue. Case-Laws Income Tax Wed, 15 Sep 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=288754