https://www.taxtmi.com/caselaws?id=786231 Burden of proof in stock transfers requires production of declaration Form F and contemporaneous evidence of despatch; authorities must scrutinize those documents and consider taxpayer explanations before assessing tax. Failure by assessing and revisional authorities to examine submitted documents and grounds raised vitiated prior orders, which were set aside and remitted for fresh adjudication with opportunity of hearing. The assessing authority is directed to conclude proceedings within six months from receipt of the remand. en-us Wed, 21 Jan 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786231 Burden of proof in stock transfers requires production of declaration Form F and contemporaneous evidence of despatch; authorities must scrutinize those documents and consider taxpayer explanations before assessing tax. Failure by assessing and revisional authorities to examine submitted documents and grounds raised vitiated prior orders, which were set aside and remitted for fresh adjudication with opportunity of hearing. The assessing authority is directed to conclude proceedings within six months from receipt of the remand. Case-Laws VAT / Sales Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786231