https://www.taxtmi.com/caselaws?id=191947 A search assessment under section 153A is not vitiated merely because the warrant lacks the directors' signatures if the authorisation covers the premises. Failure to maintain primary production and consumption records can justify rejection of books under section 145(3), and once the books are rejected, income may be estimated on a best-judgment basis. Claims of suppressed milk sales must be supported by records, and employee statements plus surrounding circumstances may corroborate the Revenue's case. A deduction under section 80G requires proof of the donation and eligibility; without receipts or supporting evidence, disallowance is proper. en-us Wed, 22 Jan 2014 00:00:00 +0530 Fri, 05 May 2017 07:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191947 A search assessment under section 153A is not vitiated merely because the warrant lacks the directors' signatures if the authorisation covers the premises. Failure to maintain primary production and consumption records can justify rejection of books under section 145(3), and once the books are rejected, income may be estimated on a best-judgment basis. Claims of suppressed milk sales must be supported by records, and employee statements plus surrounding circumstances may corroborate the Revenue's case. A deduction under section 80G requires proof of the donation and eligibility; without receipts or supporting evidence, disallowance is proper. Case-Laws Income Tax Wed, 22 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191947