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2007 (1) TMI 539 - ALLAHABAD HIGH COURTExtract: .......ned here that in the best judgment assessment, there is always an element of guesswork but unless the estimate of turnover is arbitrary and without any basis, it cannot be interfered under section 11 of the Act in exercise of revisional powers. For the reasons stated above, the present revision is devoid of any merit and is, accordingly, dismissed.
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