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    <title>1989 (1) TMI 319 - ALLAHABAD HIGH COURT</title>
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    <description>Turnover was estimated from packing slips found during survey, but the assessee explained that they were for despatch purposes and not sales memos. The appellate authorities accepted that explanation and recorded a factual finding in favour of the assessee. As the estimate of turnover depended on appreciation of evidence and no question of law arose for revision, the HC declined interference. The turnover estimate was upheld and the revision was dismissed.</description>
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      <title>1989 (1) TMI 319 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=155610</link>
      <description>Turnover was estimated from packing slips found during survey, but the assessee explained that they were for despatch purposes and not sales memos. The appellate authorities accepted that explanation and recorded a factual finding in favour of the assessee. As the estimate of turnover depended on appreciation of evidence and no question of law arose for revision, the HC declined interference. The turnover estimate was upheld and the revision was dismissed.</description>
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