While the Bharatiya Sakshya Adhiniyam follows the rule that the asserting party must prove its claim, Section 155 of the CGST Act places the burden of proving ITC eligibility on the ...

In the final day of the committee stage of progressing the Data Bill through the House of Lords before the Christmas break, we attempted to persuade the government of the urgent need to consider how ...

Burden of proof defines who must prove a point in legal cases. It determines the level of evidence required to win a case. The state has the burden of proof in criminal cases. You may have heard about ...

Under GST, the burden of proof falls on the recipient mainly when they claim input tax credit (ITC); this is codified in section 155 and refined by recent ...

Under IRC section 7491, in any court proceeding the IRS has the burden of proof with respect to any factual issue relevant to determining a taxpayer’s liability for any income, self-employment, gift, ...