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
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.
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