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 ...

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 ...

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 ...

An attorney preparing for the trial of a matrimonial action must know all of the applicable presumptions and be prepared to meet her burden of proof on each issue. Joel R. Brandes discusses some of ...

Bing Wu of Beijing East IP explains what factors courts take into account when deciding where to place the burden of proof in patent infringement cases A patent owner who wants to enforce his patent ...