https://www.taxtmi.com/caselaws?id=795718 Where a survey yields no adverse material and books produced later disclose no discrepancy, rejection of the accounts cannot by itself justify enhancement of turnover. Although the accounts may be rejected in those circumstances, turnover enhancement requires supporting material. The notes state that the enhancement was unsustainable and that the disclosed turnover was accepted in favour of the assessee. 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 Where a survey yields no adverse material and books produced later disclose no discrepancy, rejection of the accounts cannot by itself justify enhancement of turnover. Although the accounts may be rejected in those circumstances, turnover enhancement requires supporting material. The notes state that the enhancement was unsustainable and that the disclosed turnover was accepted in favour of the assessee. Case-Laws VAT / Sales Tax Tue, 07 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795718