The information gathered subsequent to the assessment year under ...
Post-Assessment Year Data Invalid for Previous Year Purchase Estimates; Survey Statements Lack Evidence Value.
September 17, 2016
Case Laws Income Tax AT
The information gathered subsequent to the assessment year under consideration cannot be basis for estimation of inflation of purchases for the earlier assessment year. De horse, without prejudice to the fact that even the statement recorded during the course of survey have no evidentiary value - AT
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