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2011 (5) TMI 26 - DELHI HIGH COURT
Payment of Commission / discount - deduction - Held that: the ITAT committed an error of law in allowing the aforesaid payments despite onus of proving being on the assessee and no evidence having been produced by the assessee to prove those payments, and thereby misplacing the burden of proof on the Revenue - Accordingly answered in favour of the Revenue and against the assessee.