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Income Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Once the assessee has discharged the initial onus to prove that ...


Taxpayer Shifts Burden to Authorities After Proving Deduction Permissibility.

January 20, 2013

Case Laws     Income Tax     AT

Once the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to prove that the deduction is not admissible, shifts to the tax authorities - AT

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