https://www.taxtmi.com/acts?id=56423 Section 109 places the burden of proof on a person who asserts that an established relationship of partnership, landlord and tenant, or principal and agent does not exist or has ceased. Once parties have been shown to have acted in any of those respective capacities, the contrary assertion must be proved by the person making it, rather than by the person relying on the demonstrated relationship. en-us Tue, 29 Sep 2026 18:20:55 +0530 Tue, 29 Sep 2026 18:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56423 Section 109 places the burden of proof on a person who asserts that an established relationship of partnership, landlord and tenant, or principal and agent does not exist or has ceased. Once parties have been shown to have acted in any of those respective capacities, the contrary assertion must be proved by the person making it, rather than by the person relying on the demonstrated relationship. Act-Rules Indian Laws Tue, 29 Sep 2026 18:20:55 +0530 https://www.taxtmi.com/acts?id=56423