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2015 (6) TMI 604 - AT - Income TaxRemittance from outside India - revenue v/s capital receipt - onus to prove - whether a sum received by the assessee from White Label Trust which was constituted under the laws of the Island of Jersey on 20.07.1993 by making ANZ Grindlays Trust Corporation (Jersey) Limited as Trustee? - Held that:- The decisions of Kale Khan Mohammad Hanif –vs - CIT (1963 (2) TMI 33 - SUPREME Court); CIT –vs.- Devi Prasad Vishwanath Prasad (1968 (8) TMI 5 - SUPREME Court ) and Roshan Di Hatti –vs.- CIT (1977 (3) TMI 3 - SUPREME Court) are clearly applicable to the facts of the case of assessee. The onus is on the assessee to prove that the amount credited in his books of account is not the income or was exempt from taxation. In the instant case, in our opinion, the assessee could not discharge his onus and could not prove that the money has come out of the capital fund of a Discretionary Trust situated out of India. Before concluding we may mention that the submission of the Ld. Senior Advocate that the onus is on the revenue that the assessee has received the income cannot be applied to a case where the amount credited by the assessee had been claimed by him from a source situated outside india such as Swizerland etc and to which country the assessisng officer does not have any jurisdiction as the Indian Income Tax Act is applicable to Indian Territory, it cannot be said that the onus is on the assessing officer to prove that the assessee has earned the income outside India. This in our opinion will be the mockery of the Indian Income Tax Act and every body just filing the documents which were out side the domain of the assessing officer can claim that the onus is on the assessing officer to prove that the assessee has received revenue receipts. We, accordingly, confirm the order of CIT(Appeals) and reject the claim of the assessee that the said amount is the capital receipt received as a beneficiary of a discretionary trust. - Decided against assessee.
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