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Judgment Search Results Home > Cases Phrase: rationale Sorted by: recent Court: income tax appellate tribunal itat madras Year: 1999 Page 1 of about 1 results (0.027 seconds)

Sep 15 1999 (TRI)

New Vijay Agency Vs. Assistant Commissioner of

Court : Income Tax Appellate Tribunal ITAT Madras

Decided on : Sep-15-1999

Reported in : (2000)74ITD504(Mad.)

..... ) is a rule of evidence. presumptions which are rebuttable in nature are available to be drawn. the initial burden of discharging the onus of rebuttal is on the assessee. the rationale behind this view is that the basic facts are within the special knowledge of the assessee. sec. 106 of the indian evidence act, 1872, gives statutory recognition to this universally .....

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