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    Income Tax

    Onus to prove – the revenue has to prove the existence of a fact ...

    Revenue Authority Must Prove Asset Undervaluation Before Burden Shifts to Taxpayer to Disprove Claim.

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    Income TaxApril 2, 2014Case LawsHC

    Onus to prove – the revenue has to prove the existence of a fact that undervaluation of asset was made by the assessee - When that fact is proved, the burden shifts to the assessee to prove otherwise - HC

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