Introduced to eliminate human interface and enhance accountability, faceless assessment has improved digital transparency but raised concerns over natural justice and technical ...
The digital tax reform eliminates physical interaction but faces criticism for procedural lapses. Courts stress fairness and adequate hearing in ...
The Income Tax Appellate Tribunal has clarified the limits of Section 263 of the Income Tax Act. A recent ruling quashed a ...
HYDERABAD: India's ‘faceless' customs assessment system—designed to eliminate discretion and curb corruption—is currently under scrutiny following the detection of a troubling pattern of near-empty ...