https://www.taxtmi.com/caselaws?id=787147 Onus of substantiation and application of income was considered where a registered educational trust filed consolidated returns and produced unit-wise breakups, salary registers, ledgers, cash and bank books and audited accounts; the tribunal found the assessee discharged the initial onus and the assessing officer made a blanket 10% disallowance without pointing to specific defects in evidence, so the appellate deletion of the addition was upheld and the revenue appeal dismissed. en-us Tue, 20 Jan 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787147 Onus of substantiation and application of income was considered where a registered educational trust filed consolidated returns and produced unit-wise breakups, salary registers, ledgers, cash and bank books and audited accounts; the tribunal found the assessee discharged the initial onus and the assessing officer made a blanket 10% disallowance without pointing to specific defects in evidence, so the appellate deletion of the addition was upheld and the revenue appeal dismissed. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787147