Extrapolation Theory Invalid for Assessing Total Income from Unaccounted Receipts; Assessments Need Incriminating Documents. https://www.taxtmi.com/highlights?id=65816 Unaccounted business receipts - the theory of extrapolation is not logical for determining the actual total Income and it is established law that the assessment should be made on the basis of only incriminating documents found during the course of survey proceedings.- AT en-us Mon, 26 Sep 2022 11:11:34 +0530 Mon, 26 Sep 2022 11:11:34 +0530 TaxTMI RSS Generator Extrapolation Theory Invalid for Assessing Total Income from Unaccounted Receipts; Assessments Need Incriminating Documents. https://www.taxtmi.com/highlights?id=65816 Unaccounted business receipts - the theory of extrapolation is not logical for determining the actual total Income and it is established law that the assessment should be made on the basis of only incriminating documents found during the course of survey proceedings.- AT Highlights Income Tax Mon, 26 Sep 2022 11:11:34 +0530 https://www.taxtmi.com/highlights?id=65816