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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Special audit: orderable when a case is complex or poses high revenue risk under statutory authority.</h1> Special audit may be instituted in limited circumstances where, during scrutiny or investigation, a case is found to be complex or to involve a high revenue stake; the statute provides authority to order a special audit as a targeted measure to address intricate transactions and significant fiscal exposure.

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