https://www.taxtmi.com/highlights?id=27629 Best judgment assessment - justification of estimation of seats - when learned counsel for the assessee-appellant has not been able to satisfy this court that the approach of the Tribunal is arbitrary or irrational, no advantage flows to the assessee-appellant from those pronouncements - HC en-us Tue, 01 Mar 2016 20:29:28 +0530 Tue, 01 Mar 2016 20:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27629 Best judgment assessment - justification of estimation of seats - when learned counsel for the assessee-appellant has not been able to satisfy this court that the approach of the Tribunal is arbitrary or irrational, no advantage flows to the assessee-appellant from those pronouncements - HC Highlights Income Tax Tue, 01 Mar 2016 20:29:28 +0530 https://www.taxtmi.com/highlights?id=27629