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Motorola Inc., Erisson Radio Vs. Deputy C.i.T.

Court : Income Tax Appellate Tribunal ITAT Delhi

Reported in : (2005)96TTJ(Delhi)1

..... onus on the assessee to show that there was no income. in this connection, a decision of the supreme court in the case of m.s. bose v. k.s. gandhi and ors. (1991) 2 scc 716 was referred to.192. mr. syali's next argument was that the salaries of the expatriates were paid by the assessee (motorola) and the .....