As per the SC decision onus of proving what was apparent is not real is on the party who claim it to be so

Last updated: 18 June 2012

Court :
HIGH COURT OF DELHI

Brief :
From the observation we came to know that only claiming fact is not enough to appreciate the appropriate authority to accept the contention and decide in favor of the appellant, the appellant must give proper supporting evidence.

Citation :
Commissioner of Income Tax ....Petitioner Through Mr. N.P. Sahni, Sr. Standing Counsel with Mr. Ruchesh Sinha, Advocate. Versus Sunaero Limited ….Respondent Through Dr. Rakesh Gupta with Ms. Rani Kiyala, Advs.

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CS Bijoy
Published in Income Tax
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