Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1994 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1994 (9) TMI 144 - AT - Income TaxExtract: .......) that in case of small variation, benefit of doubt has to be extended. 7. emsp Considering that the method itself to ascertain the stock is not reliable to bring out the charge against the appellant and that such methods based on mere percentage sample survey is bound to give misleading results. I allow the appeal and set aside the impugned order.
|