3 articles
Professional guide on High Court tax appeals under section 260A (1961 Act) and section 365 (2025 Act) — covering maintainability, 120-day limitation, substantial question of law, ITAT procedure, Finance Act 2026 impact, stay of demand, CBDT monetary limits, documentation checklist and litigation risks.
How to build defensible documentation and manage faceless proceedings effectively under the Income-tax Act, 1961 — covering assessment architecture, documentation tiers, Section 142(1) response strategy, high-risk areas (Section 68, share capital, loans, related parties), personal hearings under Section 144B, appellate record building, and judicial principles on natural justice.
A comprehensive professional guide covering the documentation required by individual assessees for filing ITR for FY 2025–26 / AY 2026–27, including the Finance Act 2026 transition position, correct ITR form selection, master document checklists, reconciliation procedures, tax regime selection, risk areas, judicial precedents, and a compliance checklist.