Best judgment assessment.

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..... tion (6) of section 144; (ii) comply with all the terms of a notice issued under sub-section (2) of section 150; (iii) comply with a direction issued under section 151; or (iv) furnish the return in response to notice under section 159; or (b) the assessee fails to regularly follow the method of accounting provided in sub-section (1) of section 89, or the accounting standards notified under sub-se .....

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