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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Benami transactions - offence under Benami Act - onus of proving ...

Income Tax

April 20, 2019

Benami transactions - offence under Benami Act - onus of proving a benami transaction - after amendment, the onus of proving a benami transaction rests entirely on the shoulders of the respondents (Benamidar & beneficial owner) - Once both are able to discharge their burden of proof, then the burden of proof would be shifted to the prosecution - since IO has miserably failed to discharge such burden of proof - appeal is dismissed

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