Burden of proof : SLP dismissed against order of High Court that where assessee provided all details of purchase and sales of shares to AO along with contract notes for purchase and sale, demat account and bank statement and, furthermore no incriminating materials were found during survey conducted in premises of assessee, AO could not deny claim under section 10(38) merely by relying on statements of accomodation entry providers which were recorded much before date of survey – Principal Commissioner of Income-tax v. Anupama Mohapatra – [2024] 161 taxmann.com 703 (SC)
Skip to content
Skip to footer