Best judgment assessment - justification of estimation of seats ...
Court Upholds Tribunal's Best Judgment Assessment; Assessee-Appellant Fails to Prove Arbitrary or Irrational Approach.
March 1, 2016
Case Laws Income Tax HC
Best judgment assessment - justification of estimation of seats - when learned counsel for the assessee-appellant has not been able to satisfy this court that the approach of the Tribunal is arbitrary or irrational, no advantage flows to the assessee-appellant from those pronouncements - HC
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