https://www.taxtmi.com/manuals?id=6837 Best Judgment Assessment establishes the administrative mechanism by which an Assessing Officer estimates an assessee's taxable income when the assessee does not cooperate in assessment proceedings or when reliable computation cannot be made from the books of account, using available information and resources to approximate correct profit and tax liability. en-us Wed, 15 Jan 2025 11:00:00 +0530 Wed, 15 Jan 2025 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6837 Best Judgment Assessment establishes the administrative mechanism by which an Assessing Officer estimates an assessee's taxable income when the assessee does not cooperate in assessment proceedings or when reliable computation cannot be made from the books of account, using available information and resources to approximate correct profit and tax liability. Manuals Income Tax Wed, 15 Jan 2025 11:00:00 +0530 https://www.taxtmi.com/manuals?id=6837