https://www.taxtmi.com/caselaws?id=795723 Non-production of books of account during a survey may justify rejection of the books and a best-judgment assessment, but it does not alone justify enhancing disclosed turnover. Enhancement for alleged undisclosed purchases or sales requires discrepancies or other cogent adverse material found during the survey. In the absence of such material, turnover cannot be increased on presumption alone, and the disclosed turnover must be accepted. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 27 Jul 2026 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795723 Non-production of books of account during a survey may justify rejection of the books and a best-judgment assessment, but it does not alone justify enhancing disclosed turnover. Enhancement for alleged undisclosed purchases or sales requires discrepancies or other cogent adverse material found during the survey. In the absence of such material, turnover cannot be increased on presumption alone, and the disclosed turnover must be accepted. Case-Laws VAT / Sales Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795723