No Evidence to prove Receipt of commission from foreign Entities: Delhi HC Dismisses Income Tax Dept’s Appeal

The Delhi High Court dismissed an Income Tax Department appeal due to lack of evidence proving receipt of commission from foreign entities by the taxpayer. The court emphasized that the burden of proof lies on the tax department to establish the receipt of income, which in this case, it failed to do. The court upheld the ITAT's decision that relied on factual findings and concluded no commission income was received. This case underscores the importance of substantiating claims with adequate evidence in tax disputes.