Tag: Tax Litigation
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Faceless Appeal After the New Act: Preserved, Diluted, or Quietly Re-centralised?
Faceless appeal has survived India’s new tax statute, but not through a neat legislative reset. The real story lies in the savings clause, NFAC continuity and the growing centralisation of tax appellate process.
Income-tax Act 2025 transition provisions: Which Pending Rights Survive, Which Litigation Arguments Weaken?
India's tax rewrite does not wipe away the 1961 Act's afterlife. Section 536 preserves pending appeals, refunds, losses, search cases and old liabilities, while quietly narrowing several transition arguments.
