https://www.taxtmi.com/caselaws?id=27931 The High Court upheld the Tribunal's decision, ruling that the burden of proving the genuineness of the agency agreement and the business purpose of the payment rested on the assessee. The Tribunal was deemed correct in placing this burden on the assessee, affirming that there was insufficient evidence to support the claim that the individual received payment for services rendered as an agent. The court ruled in favor of the Tribunal, directing each party to bear their own costs in the matter. en-us Thu, 30 Jun 1983 00:00:00 +0530 Wed, 17 Feb 2010 09:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27931 The High Court upheld the Tribunal's decision, ruling that the burden of proving the genuineness of the agency agreement and the business purpose of the payment rested on the assessee. The Tribunal was deemed correct in placing this burden on the assessee, affirming that there was insufficient evidence to support the claim that the individual received payment for services rendered as an agent. The court ruled in favor of the Tribunal, directing each party to bear their own costs in the matter. Case-Laws Income Tax Thu, 30 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27931