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Income Tax - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Profits chargeable to tax - the burden to prove that a ...


Revenue Authorities Must Prove Taxability of Benefits or Receipts u/s 41(1.

February 12, 2013

Case Laws     Income Tax     AT

Profits chargeable to tax - the burden to prove that a particular benefit or receipt falls within the four corners of the provisions of sec.41(1) lies upon the revenue. - AT

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