https://www.taxtmi.com/caselaws?id=38540 The court upheld the assessee's objection regarding the burden of proof on the department to establish income classification for surcharge purposes. It was determined that income is considered earned only if immediately derived from personal exertion. The court rejected the argument that the burden of proof rests on the assessee and affirmed in favor of the assessee, awarding costs. The judgment clarified the importance of evidence and statutory provisions in resolving tax assessment disputes related to income classification and surcharge levies. en-us Mon, 29 Nov 1976 00:00:00 +0530 Wed, 07 Apr 2010 11:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38540 The court upheld the assessee's objection regarding the burden of proof on the department to establish income classification for surcharge purposes. It was determined that income is considered earned only if immediately derived from personal exertion. The court rejected the argument that the burden of proof rests on the assessee and affirmed in favor of the assessee, awarding costs. The judgment clarified the importance of evidence and statutory provisions in resolving tax assessment disputes related to income classification and surcharge levies. Case-Laws Income Tax Mon, 29 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38540