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Reassessment Under Section 148: The Borrowed-Satisfaction Defence (2025-26)
Executive Summary The power to reopen an assessment under Section 148 of the Income Tax Act 1961 is among the most consequential and contested provisions in Indian tax law. It enab
Mandatory vs. Directory in Indian Income Tax Law: Procedural Compliance, Key Judgments, and the 2022–2026 Landscape
Abstract In income tax practice, the issue of mandatory vs directory in income tax often arises when taxpayers seek to justify non-compliance with a statutory condition by arguing
