https://www.taxtmi.com/manuals?id=4441 Assessing Officers must issue a written notice to assessee before referring matters to the Commissioner under GAAR, setting out the identified arrangement, the tax benefit, reasons for concluding the main purpose is tax benefit, why specified statutory conditions are met, and the documents relied upon; references and directives between Assessing Officer and Commissioner, and any referral to the Approving Panel, must follow prescribed forms and the Commissioner must record and enclose his satisfaction regarding applicability before referral. en-us Tue, 23 Jan 2024 17:20:00 +0530 Tue, 23 Jan 2024 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4441 Assessing Officers must issue a written notice to assessee before referring matters to the Commissioner under GAAR, setting out the identified arrangement, the tax benefit, reasons for concluding the main purpose is tax benefit, why specified statutory conditions are met, and the documents relied upon; references and directives between Assessing Officer and Commissioner, and any referral to the Approving Panel, must follow prescribed forms and the Commissioner must record and enclose his satisfaction regarding applicability before referral. Manuals Income Tax Tue, 23 Jan 2024 17:20:00 +0530 https://www.taxtmi.com/manuals?id=4441