reveals existence of
water on the track. Though it is
difficult to extrapolate the condition
of the entire track but by looking at
the feet ... water on the
track. Though it is difficult to
(16 of 22)
extrapolate the condition of the
entire track but on the face
reveals existence of
water on the track. Though it is
difficult to extrapolate the condition
of the entire track but by looking at
the feet ... existence of significant water on the
track. Though it is difficult to
extrapolate the condition of the
entire track but on the face
from toll collected.
iii. The learned CIT(A) erred in confirming the extrapolation of the alleged
suppression of toll receipts ... Bombay High Court . He stressed that he
was not admitting that extrapolation could be made for the assessment year
2010-11 as before
percentage
Of Accounted receipts 49%
The Ld. A.O therefore extrapolated 49% of the receipts for all
years from what was shown ... wrongly, as stated above.
He took the sales for 9 months and extrapolated it for 12 months,
assuming, and estimating, that sales across the year
reveals existence of
water on the track. Though it is
difficult to extrapolate the condition
of the entire track but by looking at
the feet ... existence of significant water on the
track. Though it is difficult to
extrapolate the condition of the
entire track but on the face
material was seized of incriminating nature. It is submitted that the
AO extrapolated that a sum of Rs.2,742 lakhs would have been received ... lakh is entered as cash
receipts in seized material. He further extrapolated that a
sum of Rs.1,882 lakh would have been received which
without
appreciating that the seized documents pertain to 16 months and were
extrapolated for 25 months i.e. from April 2013 to April ... without
appreciating that the seized documents pertain to 16 months and were
extrapolated for 25 months i.e. from April 2013 to April
Officer has gone to a great length to justify and
explain why extrapolation has been done, the ld.CIT(A) is not justified in holding ... that the
Assessing Officer is not within his privilege to extrapolate the sale consideration for A.V
2008-09 in this case
procedure under the Act.
The defendants for the purpose of approval for extrapolation are not
required to conduct any additional pre-clinical or clinical trials ... Organization (CDSCO), the defendant No.2
has met all the conditions for extrapolation, i.e. safety and efficacy
data from the Metastatic Breast Cancer indication
assessed for the remaining period of duration and the same shall be extrapolated for the entire period of assessment to arrive at the grading
