Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Authorities Operate Under Expenditure-tax Act 1987, Mirror Income-tax Act Roles, Maintain Jurisdiction Consistency and Follow Board Orders</h1> Under the Expenditure-tax Act, 1987, various tax authorities, including Directors General, Commissioners, and Income-tax Officers, are granted powers and functions similar to those under the Income-tax Act, with jurisdiction matching their roles in the latter. All officers must adhere to the Board's orders, except where such orders would dictate specific case outcomes or interfere with the discretion of the Commissioner (Appeals) in appellate matters. Assessing Officers must follow guidance from higher authorities within their jurisdiction, ensuring consistent execution of the Act's provisions.
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