https://www.taxtmi.com/caselaws?id=469632 An addition based on estimated cable subscription receipts could not be sustained where the estimate rested on information collected after the business had closed and did not adequately consider the assessee's past business history or earlier-year receipts. The factual foundation was therefore held insufficient, and the matter was remanded for fresh adjudication after obtaining the relevant past records from the entertainment tax department and giving the assessee a proper opportunity of hearing. en-us Mon, 23 Jan 2023 00:00:00 +0530 Thu, 25 Jun 2026 15:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469632 An addition based on estimated cable subscription receipts could not be sustained where the estimate rested on information collected after the business had closed and did not adequately consider the assessee's past business history or earlier-year receipts. The factual foundation was therefore held insufficient, and the matter was remanded for fresh adjudication after obtaining the relevant past records from the entertainment tax department and giving the assessee a proper opportunity of hearing. Case-Laws Income Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469632