https://www.taxtmi.com/caselaws?id=795718 Turnover cannot be enhanced merely because books of account were unavailable during survey when no adverse material emerged and subsequently produced books showed no discrepancies. Although accounts may be rejected in those circumstances, enhancement requires supporting material establishing suppressed or undisclosed turnover. The disclosed turnover was therefore accepted, and the proposed enhancement was unsustainable. en-us Tue, 07 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 14:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795718 Turnover cannot be enhanced merely because books of account were unavailable during survey when no adverse material emerged and subsequently produced books showed no discrepancies. Although accounts may be rejected in those circumstances, enhancement requires supporting material establishing suppressed or undisclosed turnover. The disclosed turnover was therefore accepted, and the proposed enhancement was unsustainable. Case-Laws VAT / Sales Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795718