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2019 (8) TMI 896 - CALCUTTA HIGH COURTDisallowance of commission - burden of proof - whether the persons disclosed by the appellant assessee rendered services to them and were paid commission? - evidence that the expenditure was wholly and exclusively incurred for the purpose of business - HELD THAT:- We are of the opinion that the tribunal has taken a very plausible view. It has inter alia recorded that the assessee was unable to produce evidence to prove its case. In our view, the revenue was under no obligation to prove the negative, the onus of proof being on the assessee. Mr. Murarka filed a compilation to show that his client had produced evidence before the lower adjudication authority but it was not considered by them. We have not even looked into the compilation for the reason that we do not find any foundation for this case recorded in the order of the tribunal. In other words, not even submissions in this direction appeared to have been made before the tribunal. Hence, no such submission was recorded.
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