CAF-2 · Chapter 16 · Question 15 of 15
Under Section 136 of the Income Tax Ordinance, 2001, in any appeal proceedings regarding an assessment order or any other decision, upon whom does the burden of proof lie?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: C) C) The Taxpayer
Explanation
In any appeal by a taxpayer, the burden shall be on the taxpayer to prove, on the balance of probabilities, the extent to which the order does not correctly reflect their tax liability or that the decision is erroneous.
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