https://www.taxtmi.com/caselaws?id=168073 Estimation based on survey discrepancies and rejection of books of account was treated as a question of fact, and the concurrent findings of the assessing authority, first appellate authority, and Tribunal were supported by the record. On that basis, revisional interference was held unwarranted because no question of law arose. The rejection of the books of account and the estimate-based addition were therefore sustained. en-us Tue, 20 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168073 Estimation based on survey discrepancies and rejection of books of account was treated as a question of fact, and the concurrent findings of the assessing authority, first appellate authority, and Tribunal were supported by the record. On that basis, revisional interference was held unwarranted because no question of law arose. The rejection of the books of account and the estimate-based addition were therefore sustained. Case-Laws VAT and Sales Tax Tue, 20 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168073