https://www.taxtmi.com/caselaws?id=55107 The appeals concerning the nature of the business of M/s Uma Paints and whether its income should be clubbed with an individual were resolved in favor of the assessee. The Appellate Assistant Commissioner ruled that there was insufficient evidence to support the clubbing of income with the individual, placing the burden of proof on the department. The Income Tax Appellate Tribunal upheld this decision, emphasizing the lack of evidence establishing the business as a benami of the individual. As a result, the appeals were dismissed, affirming the assessment for Uma Paints and the deletion of income for the individual. en-us Thu, 31 Jul 1986 00:00:00 +0530 Wed, 24 Nov 2010 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55107 The appeals concerning the nature of the business of M/s Uma Paints and whether its income should be clubbed with an individual were resolved in favor of the assessee. The Appellate Assistant Commissioner ruled that there was insufficient evidence to support the clubbing of income with the individual, placing the burden of proof on the department. The Income Tax Appellate Tribunal upheld this decision, emphasizing the lack of evidence establishing the business as a benami of the individual. As a result, the appeals were dismissed, affirming the assessment for Uma Paints and the deletion of income for the individual. Case-Laws Income Tax Thu, 31 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55107