https://www.taxtmi.com/highlights?id=53134 Best Judgement Assessment - rejection of books of accounts - Though the Tribunal has recorded that the books of accounts were duly presented when the show cause notice was given to the assessee, and no discrepancy was found in the same, but non-presentation of the books of accounts at the time of survey cannot be the sole reason for rejection of the books of accounts. - HC en-us Fri, 24 Apr 2020 10:34:41 +0530 Fri, 24 Apr 2020 10:34:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53134 Best Judgement Assessment - rejection of books of accounts - Though the Tribunal has recorded that the books of accounts were duly presented when the show cause notice was given to the assessee, and no discrepancy was found in the same, but non-presentation of the books of accounts at the time of survey cannot be the sole reason for rejection of the books of accounts. - HC Highlights VAT and Sales Tax Fri, 24 Apr 2020 10:34:41 +0530 https://www.taxtmi.com/highlights?id=53134