Commissioner Of Income-Tax, West ... vs Durga Prasad More on 26 August, 1971
40. However, it should not be overlooked that, so far as the question of onus is concerned, the law does not prescribe any quantitative test to find out whether the onus in a particular case has been discharged or not. It all depends on the facts and circumstances of each case. In some cases, the onus may be heavy whereas, in others, it may be nominal. There is nothing rigid about it. (See CIT v. Durga Prasad More ).