Presumptive taxation exclusion: presumptive-basis cases excluded from sample scrutiny, except those subject to compulsory scrutiny. Cases under presumptive taxation schemes are excluded from sample scrutiny, except where they fall within the Board's compulsory scrutiny class; Instruction No. 1917 is modified to this extent. Chief Commissioners and Directors General are directed to ensure uniform adherence to the prescribed sample-selection procedure set out in Instruction No. 1917, addressing observed deviations in practice.
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.
Presumptive taxation exclusion: presumptive-basis cases excluded from sample scrutiny, except those subject to compulsory scrutiny.
Cases under presumptive taxation schemes are excluded from sample scrutiny, except where they fall within the Board's compulsory scrutiny class; Instruction No. 1917 is modified to this extent. Chief Commissioners and Directors General are directed to ensure uniform adherence to the prescribed sample-selection procedure set out in Instruction No. 1917, addressing observed deviations in practice.
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