Authority Can't Reject Sales Turnover on Assumptions; Must Base Decisions on Evidence, Even in Best Judgment Assessments.

Rejection of sales turnover - Non-filing of returns - There is no such assumption and presumption available to the Adjudicating Authority for rejection of sales turnover. Even a best judgment assumption has to be based on documents and information on record. - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X