Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
July 16, 2026
Income Tax, ITAT
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts to AO to bring any evidence to the contrary – ITAT In a recent judgment, ITAT has held that once the assessee discharges his primary onus of providing …
