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
DRP in Transfer Pricing Assessment: Appellate Rights and Lessons from Vodafone
1. INTRODUCTION: THE DUAL-ROUTE ASSESSMENT MECHANISM The Unique Feature of Transfer Pricing Assessment Unlike ordinary income tax assessments, transfer pricing assessments have a m
Income Tax Penalty Appeal: Complete Guide to CIT(A), ITAT & High Court with Practical Remedies [2024-25]
Complete Guide to Multi-Level Appeal Structure, Remedies, and Judicial Review of Penalty Orders Under Income Tax Act Introduction: A Comprehensive Multi-Level Appeal Structure The
Assessment Order and Penalty Proceedings: Do Penalties Survive When the Assessment Is Quashed?
Introduction: The Doctrine of Parasitic Dependency Penalty proceedings under the Income Tax Act are inherently dependent on the validity of the principal assessment order from whic
CIT v Durga Prasad More: Section 68 IT Act Cash Credits
A summary of the case law and its implications for income tax assessments Introduction The Income Tax Appellate Tribunal (ITAT) continues to play a crucial role in shaping the juri
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