https://www.taxtmi.com/caselaws?id=33978 The court dismissed the appeals in favor of the nursing home, holding that the specialists' fees collected directly from patients were not required to be accounted for by the nursing home. The burden of proof regarding unaccounted income under sections 68 to 69B of the Act was shifted to the Revenue, emphasizing an inquisitorial approach in the Income-tax Act's enquiry. The joint statement of specialists confirming direct fee collection was deemed credible, and the Assessing Officer's insistence on examining all specialists was deemed unreasonable without contrary evidence. en-us Mon, 20 Oct 2008 00:00:00 +0530 Wed, 01 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33978 The court dismissed the appeals in favor of the nursing home, holding that the specialists' fees collected directly from patients were not required to be accounted for by the nursing home. The burden of proof regarding unaccounted income under sections 68 to 69B of the Act was shifted to the Revenue, emphasizing an inquisitorial approach in the Income-tax Act's enquiry. The joint statement of specialists confirming direct fee collection was deemed credible, and the Assessing Officer's insistence on examining all specialists was deemed unreasonable without contrary evidence. Case-Laws Income Tax Mon, 20 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33978