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Deputy Commissioner Of Income Tax, ... vs Bhushan Dua, New Delhi on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Deputy Commissioner Of Income Tax, ... vs Super Cassettes Industries Pvt. Ltd., ... on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Super Cassettes Industries Pvt Ltd,New ... vs Dcit Central Circle-3, Delhi on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Deputy Commissioner Of Income Tax, ... vs Bhushan Dua, Delhi on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Super Cassettes Industries Private ... vs Dcit Central Circle 03, Delhi on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Dy. Commissioner Of Income Tax, Central ... vs Bhushan Dua, Delhi on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Dy. Commissioner Of Income Tax, Central ... vs Super Cassettes Industries Pvt. Ltd., ... on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Dy. Commissioner Of Income Tax, Central ... vs Super Cassettes Industries Pvt. Ltd., ... on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document

Dy. Commissioner Of Income Tax, Central ... vs Bhushan Dua, Delhi on 25 September, 2025

In the absence of any evidence and in light of the decision of the Hon'ble Supreme Court in the case of CIT vs. Calcutta Agency Ltd. 19 ITR 191 wherein it was held that the onus of proving necessary facts in order to avail the deduction u/s.37(1) is on the assessee, If the assessee fails to establish the facts necessary to support his claim for deduction, the claim for deduction is not admissible.
Income Tax Appellate Tribunal - Delhi Cites 73 - Cited by 0 - Full Document
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