https://www.taxtmi.com/caselaws?id=37590 The Tribunal dismissed the revenue's application seeking a direction to state a case for the court's opinion regarding the deletion of a penalty imposed on the assessee for the assessment year 1972-73. The Tribunal found that the assessee had sufficiently proven the claim of deductions for payments to sub-contractors, based on evidence such as physical payments made via cheques and previous assessments of one sub-contractor by the department. The burden of proof was correctly placed on the assessee, and the decision to delete the penalty was upheld as a factual assessment of the evidence. en-us Tue, 06 Feb 1979 00:00:00 +0530 Tue, 30 Mar 2010 16:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37590 The Tribunal dismissed the revenue's application seeking a direction to state a case for the court's opinion regarding the deletion of a penalty imposed on the assessee for the assessment year 1972-73. The Tribunal found that the assessee had sufficiently proven the claim of deductions for payments to sub-contractors, based on evidence such as physical payments made via cheques and previous assessments of one sub-contractor by the department. The burden of proof was correctly placed on the assessee, and the decision to delete the penalty was upheld as a factual assessment of the evidence. Case-Laws Income Tax Tue, 06 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37590