Taking opinion of technical experts and bringing on record technical evidence in cases involving complex issues of technical nature and substantial revenue - Directions of the Hon’ble Supreme Court

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.... technical evidence in cases involving complex issues of technical nature and substantial revenue - Directions of the Hon'ble Supreme Court INSTRUCTION No. 5/2011 [F.No. 225/61/2011-IT(A-II)], dated 30-3-2011 The Hon'ble Supreme Court has made the following observations in an order dated 12-8-2010 in the case of CIT, Delhi v. Bharti Cellular Ltd. "We are directing CBDT to issue directions to....

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....ation." 2. The above directions of the Supreme Court may be brought to the notice of all the officers in your region. In view of these directions in all cases that are taken up for scrutiny, the Assessing Officers/Transfer Pricing Officers should frame assessments only after bringing on record appropriate technical evidence that may be required in a case. The process of identification of such c....