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Best Judgement - scope of estimation - While best of judgment assessment may involve an element of guess work but at the same time it is settled law that it must be made bona fide and it cannot be whimsical or arbitrary. - HC

VAT and Sales Tax - Best Judgement - scope of estimation - While best of judgment assessment may involve an element of guess work, but at the same time, it is settled law that it must be made bona fid .....

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