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🚀 New: Section-Wise Filter ✕

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🔎 Acts & Rules - Adv. Search ❯
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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>Expert assistance authority permits officers to engage experts during tax proceedings to address complex issues.</h1> Officers at or above the rank of Assistant Commissioner may, where the nature and complexity of the case and the interest of revenue require, take the assistance of any expert at any stage of scrutiny, inquiry, investigation or other proceedings to address technical or specialized matters affecting determination.

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