Selection criteria for income-tax scrutiny: mandatory case categories, transfer pricing and survey/search triggers, plus CASS selection. Guidelines prescribe mandatory categories for manual scrutiny selection including recurring-assessment additions above prescribed thresholds, transfer pricing additions where appellate finality or confirmation exists, survey assessments except limited non-impounded disclosures, assessments from search and seizure and related provisions, returns responding to reassessment notices, claims of exemptions despite denial or cancellation of registration, and cases with verifiable information of tax evasion subject to prior administrative approval; CASS operates separately for limited and complete scrutiny.
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.
Selection criteria for income-tax scrutiny: mandatory case categories, transfer pricing and survey/search triggers, plus CASS selection.
Guidelines prescribe mandatory categories for manual scrutiny selection including recurring-assessment additions above prescribed thresholds, transfer pricing additions where appellate finality or confirmation exists, survey assessments except limited non-impounded disclosures, assessments from search and seizure and related provisions, returns responding to reassessment notices, claims of exemptions despite denial or cancellation of registration, and cases with verifiable information of tax evasion subject to prior administrative approval; CASS operates separately for limited and complete scrutiny.
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