Taxpayers Must Prove Expenses Are Solely for Business to Claim Deductions: Key Responsibility Highlighted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Onus on whom to substantiate an expense - The burden was on the assessee to support and substantiate his claim for the expenses by establishing that the same were wholly and exclusively incurred for the purpose of his business - AT....