Tax authorities have the discretionary power to mitigate any harsh outcomes of the tax law. This means that they have the ability to make exceptions or adjustments in certain cases, based on their judgment and knowledge of the law. It is important to understand this concept as it can have a significant impact on how taxes are applied and enforced. As we delve deeper into the world of finance, it is essential to grasp the nuances of the discretionary power of tax authorities and its implications. Let's explore this further.