Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1974 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (7) TMI 23 - HC - Income TaxExtract: .......sumption that the burden is cast upon the revenue. It was only a passing circumstance while considering the other circumstances in coming to the conclusion whether the explanation offered on behalf of the assessee was probable or not. As the assumption is incorrect this question need not be answered. The revenue shall pay the costs of the assessee.
|