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    <title>2001 (1) TMI 929 - KARNATAKA HIGH COURT</title>
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    <description>Where suppressed turnover is detected, an authority may reasonably estimate that the same pattern continued until detection and make a consequential addition on that basis. The Karnataka High Court accepted estimation at twice the detected suppression as a rational anti-evasion measure, holding that interference is justified only where the estimate is perverse, vindictive, abnormally harsh, or otherwise irrational. As none of those defects was shown, the estimation and addition were upheld and the assessment order sustained.</description>
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    <pubDate>Tue, 02 Jan 2001 00:00:00 +0530</pubDate>
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      <title>2001 (1) TMI 929 - KARNATAKA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=160505</link>
      <description>Where suppressed turnover is detected, an authority may reasonably estimate that the same pattern continued until detection and make a consequential addition on that basis. The Karnataka High Court accepted estimation at twice the detected suppression as a rational anti-evasion measure, holding that interference is justified only where the estimate is perverse, vindictive, abnormally harsh, or otherwise irrational. As none of those defects was shown, the estimation and addition were upheld and the assessment order sustained.</description>
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      <pubDate>Tue, 02 Jan 2001 00:00:00 +0530</pubDate>
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