https://www.taxtmi.com/manuals?id=5494 Reason To Believe requires that an officer's formation of belief be anchored in material on the record and not rest on mere subjective whim; the reasons must demonstrate a rational relationship to the belief, be held in good faith, and exclude arbitrary, capricious or pretended satisfactions, permitting judicial inquiry into the nexus between recorded material and the belief. en-us Tue, 22 Oct 2024 14:21:00 +0530 Fri, 11 Jul 2025 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5494 Reason To Believe requires that an officer's formation of belief be anchored in material on the record and not rest on mere subjective whim; the reasons must demonstrate a rational relationship to the belief, be held in good faith, and exclude arbitrary, capricious or pretended satisfactions, permitting judicial inquiry into the nexus between recorded material and the belief. Manuals Indian Laws Tue, 22 Oct 2024 14:21:00 +0530 https://www.taxtmi.com/manuals?id=5494