Equal scrutiny of public sector tax assessments required; authorities must examine returns and claims impartially. Income-tax authorities are directed to examine returns and claims for deductions and allowances of public sector undertakings with the same impartiality and rigour as applied to other assessees of comparable turnover or income, to dispel any appearance of discrimination, and officers assessing such cases must be informed of this instruction.
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.
Equal scrutiny of public sector tax assessments required; authorities must examine returns and claims impartially.
Income-tax authorities are directed to examine returns and claims for deductions and allowances of public sector undertakings with the same impartiality and rigour as applied to other assessees of comparable turnover or income, to dispel any appearance of discrimination, and officers assessing such cases must be informed of this instruction.
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TaxTMI 
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