Search Results for "Onus of proof"

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Search Results for "Onus of proof"

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Supreme Court

Supreme Court Allows Revenue's Appeal in Share Capital/Premium Case — Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investors Under Section 68 of Income Tax Act. The onus under Section 68 is on the assessee to establish the identity, creditworthiness, and genuineness of transactions; mere production of documents is insufficient when investor companies are non-existent or unresponsive.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

Supreme Court

Supreme Court Allows Revenue's Appeal in Income Tax Case — Upholds Addition Under Section 68 for Unexplained Share Capital. Assessee Failed to Prove Identity, Creditworthiness, and Genuineness of Investor Companies Despite Receiving Share Premium at Rs. 190 per Share.

1 Jan 2019

The present appeal arises from a judgment of the Delhi High Court in an income tax appeal concerning the assessment year 2009-10. The respondent-asses...

High Court

High Court of Karnataka Dismisses Appeal in Income Tax Case — Unexplained Cash Deposit of Rs.5,07,900/- Treated as Income Under Section 69A of Income Tax Act, 1961. Assessee Failed to Discharge Onus to Prove Source of Cash Deposited in Bank Account During Demonetization Period.

5 Jul 2018

The appellant, G. Shubha Devi, filed an appeal under Section 260-A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Case — Unexplained Cash Credit Addition Deleted as Assessee Proved Identity, Creditworthiness, and Genuineness of Transaction Under Section 68 of Income Tax Act, 1961. The court held that once the assessee provides evidence of identity, creditworthiness, and genuineness, the onus shifts to the revenue to prove that the amount represents the assessee's own income.

19 Mar 2015

The revenue (Commissioner of Income Tax and Assistant Commissioner of Income Tax) filed appeals under Section 260-A of the Income Tax Act, 1961, chall...

High Court

Bombay High Court Dismisses Probate Suit for Non-Prosecution and Failure to Prove Will Execution. Plaintiff failed to examine attesting witnesses or produce evidence to prove due execution of Will under Section 63 of Indian Succession Act, 1925 and Section 68 of Indian Evidence Act, 1872.

20 Dec 2013

The plaintiff, Romeo Anacleto D'Souza, filed a testamentary petition seeking probate of the Will dated 26th May 1986 of his mother, Mrs Ermina Pinto D...

High Court

Bombay High Court Dismisses Review Petition in Administration Suit Involving Will of Muslim Deceased Married Under Special Marriage Act. Court Holds That Marriage Registration Under Special Marriage Act Attracts Indian Succession Act, Removing Muslim Personal Law Restrictions on Testamentary Disposition.

3 Dec 2010

The plaintiffs filed a Review Petition No. 41 of 2010 seeking review of an order dated 14th October 2010 passed in Notice of Motion No. 2974 of 2008 i...

High Court

Bombay High Court Allows Second Appeals in Adverse Possession Case — Possessory Owner Acquires Title When Rightful Owner Fails to Assert Within Limitation Period. Onus Shifts to Plaintiff to Prove Title and Possession Within Twelve Years When Defendant's Long-Standing Possession as Owner is Admitted.

3 Feb 2005

The case involves two second appeals arising from a property dispute between the appellants (defendants) and the respondents (plaintiffs) concerning l...

High Court

Bombay High Court Upholds Will in Property Dispute, Dismisses Claims of Undue Influence and Lack of Testamentary Capacity. The court held that the propounder of a will must prove its execution and attestation, and once that is done, the onus shifts to those alleging undue influence or fraud.

24 Jan 2005

The case involves a dispute over a property known as 'Sullachi Nhat' in Calangute, Goa, originally owned by Joao Francisco Lobo and his wife Joanita L...

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