Onus lies on assessee to prove amount reimbursed by clients was actually expended
May 26, 2025
Income Tax, ITAT
Onus lies on assessee to prove amount received from clients towards expenses were actually expended for the purpose intended. In a recent judgment, the ITAT Delhi has upheld that for amount received from clients towards expenses reimbursement, onus lies on assessee to prove that the expenses were wholly …