https://www.taxtmi.com/article/detailed?id=1338 Direction concerns use of technical experts and technical evidence in income tax proceedings where complex factual and technical issues affect revenue. The Supreme Court directed that the Department should not rely solely on contracts and should examine technical experts so tribunals and courts can decide legal issues on a factual foundation. The CBDT's Instruction No. 5/2011 requires Assessing Officers to bring on record appropriate technical evidence and permits the Department to obtain independent expert opinions to be shared with the assessee and reported to the Board. en-us Wed, 29 Jun 2011 18:45:35 +0530 Wed, 29 Jun 2011 18:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1338 Direction concerns use of technical experts and technical evidence in income tax proceedings where complex factual and technical issues affect revenue. The Supreme Court directed that the Department should not rely solely on contracts and should examine technical experts so tribunals and courts can decide legal issues on a factual foundation. The CBDT's Instruction No. 5/2011 requires Assessing Officers to bring on record appropriate technical evidence and permits the Department to obtain independent expert opinions to be shared with the assessee and reported to the Board. Articles Income Tax Wed, 29 Jun 2011 18:45:35 +0530 https://www.taxtmi.com/article/detailed?id=1338