https://www.taxtmi.com/caselaws?id=57548 The Tribunal affirmed the validity of the best judgment assessment under Section 144, the applicability of Section 45(4) for capital gains on the dissolution of the firm, the computation of capital gains, and the levy of interest under Sections 234A, 234B, and 234C. The appeal was dismissed, upholding the decisions made by the authorities in relation to these issues. en-us Mon, 22 Dec 1997 00:00:00 +0530 Fri, 10 Dec 2010 17:06:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57548 The Tribunal affirmed the validity of the best judgment assessment under Section 144, the applicability of Section 45(4) for capital gains on the dissolution of the firm, the computation of capital gains, and the levy of interest under Sections 234A, 234B, and 234C. The appeal was dismissed, upholding the decisions made by the authorities in relation to these issues. Case-Laws Income Tax Mon, 22 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57548