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Section 144B, Faceless Assessment, Income Tax, Tax Law, NFAC, Tax Appeal, Taxpayer Rights, CBDT, ITAT, Direct Tax
Executive Summary The faceless assessment 144b challenge has emerged as one of the most consequential procedural topics in Indian direct tax law since the introduction of mandatory
The Suo Moto Disallowance Trap – When Your Own Return Becomes Evidence Against You
1. INTRODUCTION: THE SELF-INCRIMINATION PARADOX The Core Tension There’s a peculiar paradox in Indian tax law: the more transparent and self-critical you are in your tax retu
