Capability of sole proprietor/dealer to tax - within the meaning ...
Section 33(1) Taxation: Sole Proprietors and Dealers Assessed on Sales and Purchases; Best Judgment Assessment by Commissioner.
April 14, 2016
Case Laws VAT and Sales Tax HC
Capability of sole proprietor/dealer to tax - within the meaning of section 33(1), a sole proprietor/dealer can be brought to tax and his income can be assessed on the basis of the transactions of sale and purchase of goods undertaken by him/her and the Commissioner is enable to carry on best judgment assessment - HC
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