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        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.

        <h1>Transparency in tax administration: public disclosure of investigative tools and procedures to enhance compliance and oversight.</h1> Publication discloses internal investigative practices and tools used by the income tax authority, including electronic profiling and a data-mining system that enabled rapid taxpayer identification, descriptions of search and seizure operations, and representative scrutiny and appellate orders; the disclosure is presented as a commitment to transparency, intended to foster public partnership, improve taxpayer compliance, and complement efforts to enhance taxpayer services amid evolving enforcement challenges.

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