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Income Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

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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