such sales or purchases. 12. Burden of proof.
(1) The burden of proving that any transaction of dealer is not liable to tax under this ... shall lie on such dealer. (2) The burden of proving that the dealer has not received fair market price on any traction shall
adverse possession is well settled, a person claiming adverse
possession has to prove three classic requirements i.e. nec – nec vi, nec
clam ... well settled. A person claiming title by adverse possession has to
prove three "neck" nec vi, nec clam and nec precario. In other
raised at the earliest stage the respondent could not
have pleaded or proved any new facts to meet the point.
The suit was not barred ... about a
division in status, it is open to a party to prove that the
said document was a sham or a nominal
should not be
harassed by the Revenue‟s insistence that it should
prove the negative. In the case of a public issue,
the Company concerned ... Section 68 of the IT Act. The
assessed has to prima facie prove (1) the identity
of the creditor/subscriber; (2) the genuineness
enquiries carried out by him disclosed
that the assessee was unable to prove the genuineness of the transactions
with the companies and that it also ... proved that the assessee company had
introduced its own monies through non-existing companies using the
banking channel in the shape of share application monies
tenant shall - (a) be liable to pay additional rent for all land proved to be in excess of the area for which rent has been ... previously paid by him, unless it is proved that the excess is due to the addition to his tenancy of land which, having previously belonged
should not be harassed by the Revenue‟s
insistence that it should prove the negative. In the case of a
public issue, the Company concerned ... Section
68 of the IT Act. The assessed has to prima facie prove (1)
the identity of the creditor/subscriber; (2) the genuineness
fraud for the purpose of s.
48 of Civil Procedure Code was proved, s. 18 of the Limita-
tion Act was applicable to the case ... applicable was Art. 181:
Held, (i) that the question whether on the proved facts s.
18 was applicable to the case was a pure question
doubt, there are many cases in which Commissioners,
having bad proved or admitted before them a series of facts,
may deduce therefrom further conclusions which ... such cases the
determination in point of law is that the facts proved or
admitted provide evidence to support the Commissioner's
conclusions
asserts that it is such a
transaction; (2) if it is proved that the purchase money
came from a person other than the person ... section 32(3) or section 21 of the Indian Evidence Act to
prove his intention that he intended that plaintiff No. 2
should become
