DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH
In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed
ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13
Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar
194 Taxman 43
(Delhi)
(ii)
The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99
taxmann.com 45 (SC)
CO Nos. 6 to 21/GAU/2023
(in ITA Nos. 51 to 66/GAU/2023)
(iii)
CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC)
3.4
The Law on Section 68 fixes the burden of proof on the Assessee to prove
