Guideline for purposes of centralisation of cases.

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Full Text of the Document

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....to the recommendation of the Direct Taxes Enquiry Committee contained in para. 2.112 of its Report, it has been further decided by the Board that the following factors should be taken into account while deciding transfer of cases to Investigation/Central Circles. (a) The likelihood of establishing tax fraud for a successful prosecution. (b) The necessity of covering all direct taxes and diff....