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Best adjustment assessment - estimation of income - in a best judgment, even if, there is an element of guess work, it should not be a wild one, but shall have reasonable nexus to the available material and circumstances of each assessee.

Income Tax
September 14, 2018

Best adjustment assessment - estimation of income - in a best judgment, even if, there is an element of guess work, it should not be a wild one, but shall have reasonable nexus to the available material and circumstances of each assessee.

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