Guidelines for scrutiny of Income tax cases for F.Y. 2014-15

The CBDT has issued recently Instruction No. 6 of 2014 dated 02.09.2014 and announced the procedure and criteria for compulsory manual selection of cases for scrutiny for FY 2014-15.
The guidelines can be downloaded from the link below
LINK

Last year, in case of Joginder Pal Gulati Vs. OSD-CPIO, Honourable Delhi High Court instructed to the department to provide scrutiny guidelines to the petitioner and asked for uploading the guidelines in its website also so that it could available easily to public.
Complete case law can be downloaded from link below:-
JoginderPal Gulati vs. OSD – CPIO

NPA classification of Agriculture credit

Query:- if there is machinery loan under Agri Sector so the IRAC norms will be 90 days or agri terms short term or long term crop kindly hel...