Best Judgement Assessment - The assessee would not keep the ...

Assessee's VAT and Sales Tax Records Lacked Transparency; Best Judgment Assessment Applied for Detected Suppression Pattern.

January 23, 2019

Case Laws VAT and Sales Tax HC

Best Judgement Assessment - The assessee would not keep the entire details of suppression available for detection. - There is a definite pattern of suppression established from the recovered documents and best judgment is permissible to cover up the probable omissions and suppressions.

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Best Judgement Assessment - The assessee would not keep the ...

Assessee's VAT and Sales Tax Records Lacked Transparency; Best Judgment Assessment Applied for Detected Suppression Pattern.

January 23, 2019

Case Laws VAT and Sales Tax HC

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