A best judgment assessment should be based on material and data ...

Best Judgment Assessment: Fair, Data-Driven Estimations, Not Punitive Actions by Adjudicating Authorities. Avoid Arbitrary Calculations.

December 5, 2018

Case Laws Service Tax AT

A best judgment assessment should be based on material and data on record. It is not a tool in the hands of the Adjudicating Authority to punish the assessee. The estimation should be fair and reasonable, and not a wild guess work.

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A best judgment assessment should be based on material and data ...

Best Judgment Assessment: Fair, Data-Driven Estimations, Not Punitive Actions by Adjudicating Authorities. Avoid Arbitrary Calculations.

December 5, 2018

Case Laws Service Tax AT

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