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of <h1>Tax Officers Advised to Specify Statutory Provisions, Focus on Clarity in Questions of Law per New Directive.</h1> The circular instructs tax officers on framing questions for legal references concerning statutory language interpretation. It emphasizes the need to specify relevant statutory provisions in the questions of law. When challenging a tribunal's order on grounds of perversity, questions should highlight the specific perverse findings and the reasons, such as lack of evidence or reliance on irrelevant evidence. Officers are advised to avoid unnecessary questions and not to include arguments meant for hearings in the questions. This directive aims to ensure clarity and precision in legal references.
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