https://www.taxtmi.com/highlights?id=50408 Special audit u/s 142 sub-section (2A) - merely because the terms of reference contain some irrelevant directions, the same would not vitiate the entire process as is sought to be contended on behalf of the petitioner. Needless to state that the Special Auditors would confine the inquiry only to the relevant directions. en-us Wed, 27 Nov 2019 13:52:59 +0530 Wed, 27 Nov 2019 13:52:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=50408 Special audit u/s 142 sub-section (2A) - merely because the terms of reference contain some irrelevant directions, the same would not vitiate the entire process as is sought to be contended on behalf of the petitioner. Needless to state that the Special Auditors would confine the inquiry only to the relevant directions. Highlights Income Tax Wed, 27 Nov 2019 13:52:59 +0530 https://www.taxtmi.com/highlights?id=50408