Enhancement of turnover - Best Judgement assessment - The ...
Tribunal Overturns Unjustified Turnover Increase Despite Loose Papers Found in Survey.
December 14, 2023
Case Laws VAT and Sales Tax HC
Enhancement of turnover - Best Judgement assessment - The tribunal was not justified in confirming the enhancement of turnover in view of the fact that at the time of survey loose papers were found which have been explained by the revisionist and merely on that ground the books of account can be rejected but enhancement should not be made. - HC
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