Recordkeeping requirement for book procurements: Commissioners must maintain permanent lists and verify publishers' recommendations before purchase. Commissioners of Income-tax controlling expenditure must maintain a permanent list of books recommended or rejected by the Board so that claims by publishers or authors can be verified; where books have been rejected after examination, circular letters will be issued to Commissioners to record such rejections and prevent procurement malpractice.
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.
Recordkeeping requirement for book procurements: Commissioners must maintain permanent lists and verify publishers' recommendations before purchase.
Commissioners of Income-tax controlling expenditure must maintain a permanent list of books recommended or rejected by the Board so that claims by publishers or authors can be verified; where books have been rejected after examination, circular letters will be issued to Commissioners to record such rejections and prevent procurement malpractice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
