TMI BlogOnce the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to...Once the assessee has discharged the initial onus to prove that the deduction is allowable, the onus to prove that the deduction is not admissible, shifts to the tax authorities - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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