https://www.taxtmi.com/caselaws?id=456279 Stock variation and unexplained material found during survey supported rejection of the books of account and a best judgment assessment. The appellate authority had already granted partial relief after examining the evidence, and the remaining adverse inference on disputed papers and stock discrepancy was not satisfactorily explained. As the revision did not successfully challenge the factual findings forming the basis of the assessment, the High Court found no legal infirmity warranting interference. The revision was dismissed and the assessment-based position was upheld. en-us Tue, 23 Jan 2024 00:00:00 +0530 Sat, 13 Jul 2024 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456279 Stock variation and unexplained material found during survey supported rejection of the books of account and a best judgment assessment. The appellate authority had already granted partial relief after examining the evidence, and the remaining adverse inference on disputed papers and stock discrepancy was not satisfactorily explained. As the revision did not successfully challenge the factual findings forming the basis of the assessment, the High Court found no legal infirmity warranting interference. The revision was dismissed and the assessment-based position was upheld. Case-Laws VAT and Sales Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456279