https://www.taxtmi.com/highlights?id=52791 Best Judgement assessment - in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - demand confirmed. - HC en-us Mon, 06 Apr 2020 11:02:51 +0530 Mon, 06 Apr 2020 11:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52791 Best Judgement assessment - in the present case it would indicate that non-availability of books of account has not been taken as a ground rather it was something which was seen and found at the time of survey, that is loading of oil cake in vehicle and the same did not match with the account books upon which the assessment has been made - demand confirmed. - HC Highlights VAT and Sales Tax Mon, 06 Apr 2020 11:02:51 +0530 https://www.taxtmi.com/highlights?id=52791