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Tag Archives: Best Judgement Assessment

April, 2022

  • 8 April

    Best Judgement Assessment

    Best Judgement Assessment Section 121 of the Income Tax Ordinance, 2001, allows the Commissioner to make what is termed “best judgement” assessment. This power was also to be found in the predecessor legislation (Section 63 of the repealed Income Tax Ordinance, 1979). Best judgement assessment is to be made based …