K.F. v The Board of Inland Revenue

• Jurisdiction: Trinidad & Tobago
• Judge: Barnes, S.C.
• Judgment Date: 01 January 1994
• Docket Number: Nos. I 276 and I 278 of 1989
• Court: Tax Appeal Board (Trinidad and Tobago)
• Date: 01 January 1994

Tax Appeal Board

Barnes, S.C.

Nos. I 276 and I 278 of 1989

K.F.

and

The Board of Inland Revenue

Burke, Mem.

Dean-Maharaj, Mem.

Revenue law - Income tax — Respondent included in its computation of the adjusted chargeable income for the appellant an amount of $24,714.00 as unreported income — Appellant contended that amounts of $13, 850.00 and $11, 665.00 were proceeds of sale of two motor vehicles and repayment of a loan by his brother — Appellant also contended that such amounts had been deposited to his bank account and should have been excluded from the respondent's computation of the figure for unreported income — Ruling that the appellant in support of his claim suffered from a lack of corroboration — Appellant did not discharge the burden of proof which was on him — Appeal dismissed.