Assessee Fails to Prove Remittances as Capital, Not Revenue, Under Indian Income Tax Act. Onus on Assessee.

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....Remittance from outside India - revenue v/s capital receipt - onus to prove - assessee could not discharge his onus and could not prove that the money has come out of the capital fund of a Discretionary Trust situated out of India - It will be mockery of the Indian Income Tax Act that the onus is on the AO to prove that the assessee has received revenue receipts - AT....