BharatTax.net

Landmark Cases on Evidence, Onus and Natural Justice

751 decisions, ranked by how many judgments on BharatTax rely on them.

CIT v. Nandaram Hunda Ram
103 ITR 433 · 1976 · Reported
11
citing judgments

If an assessee fails to produce acceptable accounts, revenue authorities may estimate income based on available materials and past assessment records.