| 21/8/2008 |
Bil-Malti
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| Board of Special Commissioners - Cases |
| Case No. 10/50 |
Decided: 14 September, 1950 |
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The onus of proof that the assessment complained of was excessive was on appellant - article 57(3), now article 35(3), Income Tax Act; evidence under oath before the Board
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While appellants had claimed that the expenses actually incurred by them were much higher than the amount allowed by the Commissioner, none of them was ready to testify under oath as they did not want to rely on their memory.
Nor did appellants produce any documentation to support their claim. The Board noted that the onus of proof that the assessment complained of was excessive was on appellant. Therefore in the complete absence of such proof, the Board rejected the appeal.
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