Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2011 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (2) TMI 256 - HC - Income TaxSearch and seizure - Addition - Bogus labour expense - Even during the search conducted on 15.10.2003, at the premises of the assessee, there is no finding that either no labour is involved or any other infirmity in the claim of the assessee - Since the assessee had claimed that it had incurred expenses on account of the labour charges, the onus was on the assessee to prove the said fact by producing cogent and convincing evidence including the identity of the parties along with evidence of payment to those persons - The appeal is disposed of by way of remand
|