And 'the legitimate investigation based on index-factors of ability to pay from parameters and qualified statistical calculations.
remains, in this case, that the taxpayer, is placed in a position to defend himself from contesting the existence of those factors, and the burden of proving that the alleged income does not exist or exists to a lesser extent.
And 'as pointed out by the Supreme Court in its judgment no. 12745 of 6 June 2014.