| 78 Burden of proof | |
|
78 Burden of proof
The burden of proving any matter in issue in proceedings under section 74 of this Act, or before the Appellate Tribunal which relates to the liability to pay tax or any other amount under this Act shall lie on the person alleged to be liable to pay the amount.
Explanation.- The burden of proof in criminal prosecutions is unaffected by this section.
|
|
gargrajk@gmail.com, admin@carajgarg.com
+91 - 9810464925
- Home
- AboutUs
- SERVICES...
-
- Acts / Rules
-
Acts
- Service Tax
- Limited Liability Partnership Act
- Custom Act 1962
- RTI 2005
- The Companies Act, 2013
- Foreign Exchange Management Act (Fema)
- Foreign Exchange Regulation Act (Fera)
- Special Economic Zone (Act)
- Incometax Act
- Patent Act
- Gratuity Act
- Bonus Act
- Central Sales Tax Act, 1956
- Right To Information Act, 2005
- The Companies Act, 1956
- Wealth Tax Act, 1957
- The Securities And Exchange Board Of India Act, 1992
- The Employees State Insurance Act, 1948
- The Indian Partnership Act, 1932
- Societies Registration Act, 1860
- Reserve Bank Of India Act, 1934
- Competition Act, 2002
- The Chartered Accountants Act, 1949
- Cost And Works Accountants Act, 1959
- Gst Acts
- 101st Constitution Amendment Act, 2016
-
Rules
- Income Tax Rules
- Service Tax Rules
- Custom Act 1962 (Rules)
- Special Economic Zone (Rules)
- Gratuity Rules
- Wealth Tax Rules, 1957
- Limited Liability Partnership Rules, 2009
- Limited Liability Partnership (Winding Up And Dissolution) Rules, 2010
- Non-banking Financial Companies Acceptance Of Public Deposits (Reserve Bank) Directions, 1998
- Non-Banking Financial Companies Auditors Report (Reserve Bank) Directions, 2008.
- Cost Record And Audit Rules, 2014
- Cenvat Credit Rules, 2004
- CGST Rules, 2017
-
Acts
- Utilities
- Links
- Vat
- Circulars / Notifications
- Bulletins
- Softwares
- Acts / Rules
- ARTICLES
- Enquiry
- ContactUs