Nature of assessment - best judgment assessment or not - the ...

Penalty Deleted as Assessment Based on Book Entries, Not Best Judgment, Despite Discrepancies in Filed Returns.

February 1, 2016

Case Laws VAT and Sales Tax HC

Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been completed. - cannot be held as best judgement assessment - levy of penalty deleted - HC

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Nature of assessment - best judgment assessment or not - the ...

Penalty Deleted as Assessment Based on Book Entries, Not Best Judgment, Despite Discrepancies in Filed Returns.

February 1, 2016

Case Laws VAT and Sales Tax HC

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