Determination of nature of fees received by a foreign company from its Indian branch
Dec 1, 2009 Income Tax Case Laws
SUMMARY OF CASE LAW
It is the duty of the assessee to lead evidence, so as to prove that his submissions are in tune with the facts; when evidence cannot be furnished, the same cannot be made up or substituted with submissions or arguments.
Read the rest of this entry »
Tags: basf, bench, case law, dyestuff, e mail, excel sheet, gupta, hoechst, kaka, learned counsel, mail correspondence, mckinsey, ready reference, relevant paragraph, sonali, tenns, undisputed fact