2005 (2) TMI 111

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..... (c) to sub-section (5) of section 43 - onus of proof - Supreme Court dismissed appeal agreeing with the High Court that assessee was entitled to the exception covered by the proviso, clause (c) to sub .....

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..... ohan Parasaran,Additional Solicitor-General of India (Preetish Kapoor , Gaurav Dhingra , Nitish Rana , K. K. Senthilvelan And B. V. Balramdas, Advocates For the Respondent : B. B. Ahuja,Senior Ad .....

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