Best Judgement Assessment - the estimation made by the Tribunal ...
Tribunal's Best Judgement Assessment Overturned for Lack of Evidence; First Appeal Authority's Estimation Upheld with Supporting Material.
July 24, 2019
Case Laws VAT and Sales Tax HC
Best Judgement Assessment - the estimation made by the Tribunal was found to be not based on any material, whereas the estimation made by the first appeal authority was found to be based on material and evidence on record - order of the tribunal set aside to that extent.
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