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Burden of proof in Proceedings under Income tax Act

January 17, 2020[2020] 113 taxmann.com 301 (Article)
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Various provisions under Income Tax Act relating to charging a receipt as income, or relating to claim of exemption and deduction, put burden of proof on either the assessee or on the Revenue. During the course of discharge of such burden, in the income tax proceedings, the obligation to prove or disprove a fact oscillates between assessee and Revenue. Such oscillating obligation during the course of discharge of burden of proof is called “onus”.
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