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Faceless Assessment Scheme in India: Constitutional Challenges
Introduction The introduction of the Faceless Assessment Scheme in India represents one of the most significant structural reforms to the country’s tax administration system
The Doctrine of Retrospective Applicability of Statutes in India: A Comprehensive Analysis
Introduction The retrospective applicability of statutes, notifications, and resolutions in India is a complex and frequently litigated area of law. It concerns the extent to which