Genuineness of expenditure paid to Doctor - ITAT placed an ...
ITAT Overstepped by Burdening Assessee to Prove Business Expenditure Validity; Case Sent Back for Review.
September 6, 2017
Case Laws Income Tax HC
Genuineness of expenditure paid to Doctor - ITAT placed an unfair burden on the Assessee to prove that the above expense was incurred bonafide for the business purposes of the Assessee. The Assessee had placed all the relevant details thereby discharging the initial onus. Thereafter, it was open to the Revenue to prove to the contrary - Matter restored before ITAT - HC
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