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Transfer Pricing in India: Understanding TPO, DRP, and CIT(A) Mechanisms
A Comprehensive Guide to Assessment Procedures and Dispute Resolution Frameworks Introduction Transfer pricing has become one of the most contentious areas in Indian tax litigation
Dispute Resolution Panel under Section 144C of the Income Tax Act
Introduction As previously discussed, Section 144B outlines the procedure for faceless assessment, Section 144C deals with the Dispute Resolution Panel. Together, they provide a co
Introduction to Faceless Assessment
Introduction Faceless Assessment represents a significant shift in the way tax assessments are conducted. It aims to eliminate human interaction in the assessment proceedings, ther