On failure of assessee to discharge onus of proving that ...

Expenditures deemed charitable, not business-related; disallowed as deductions under income tax rules.

September 12, 2017

Case Laws Income Tax AT

On failure of assessee to discharge onus of proving that expenditure was incurred for the purpose of business, it amounts to application of income voluntarily towards charity which cannot be allowed as deduction

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On failure of assessee to discharge onus of proving that ...

Expenditures deemed charitable, not business-related; disallowed as deductions under income tax rules.

September 12, 2017

Case Laws Income Tax AT

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