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Income Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Addition u/s 68 - assessee has discharged its onus to prove the ...

Income Tax

May 5, 2017

Addition u/s 68 - assessee has discharged its onus to prove the creditworthiness and genuineness of the lender, there was no requirement in law for the assessee to prove the genuineness and creditworthiness of the sub-credito - AT

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  2. Addition u/s 68 - unexplained cash credits - Onus to prove - CIT(A) deleted addition - The Tribunal found that the assessee failed to discharge its onus of proving the...

  3. Addition u/s. 68 being unsecured loans - onus to prove - The ITAT held that, primary onus can be discharged by establishing/furnishing the proof of the identity of the...

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