ITAT| Assessee must be given adequate opportunity to prove the receipt of share capital/premium
Income Tax Appellate Tribunal, Delhi (ITAT): In a case related to bogus Share Capital/Premium, the Accountant Member RK Panda took note of
onus
Landlord does not have to affirmatively prove the payment of rent in case of sub-letting by tenant
Supreme Court: Explaining the rule of inference in matters relating to sub-tenancy or sub-letting, the bench RK Agrawal and Ashok Bhushan, JJ