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Challenging an Income-Tax Assessment: The CIT(A)/NFAC Appeal, the ITAT and the High Court
Every contested income-tax demand in India runs the same three-stage income tax appeal ladder – first to the Commissioner (Appeals) or, for most taxpayers today, the faceless
Framing Substantial Question of Law in a Second Appeal: An Examination of Section 100 of the Civil Procedure Code, 1908
Introduction The architecture of civil appellate justice in India reflects a carefully calibrated balance between ensuring access to justice and preventing endless litigation. The
