Taxpayers face significant delays in receiving refunds and tax relief even after winning cases at the ITAT and other appellate authorities. This administrative inertia, where tax officers delay ...

The evolution of India’s financial architecture is increasingly defined by the tension between rapid digitisation and the persistent exclusion of a significant portion of the population from formal ...

The Tribunal held that where income is offered to tax on receipt basis, TDS credit must be granted in the same year despite timing differences arising from accrual-based deduction by ...

Union Budget 2026–27 is expected to keep income tax reforms in focus as FM Nirmala Sitharaman presents her ninth Budget on ...

For a long time, India’s tax state was proudly muscular: audits, notices, searches, appeals — the visible instruments of coercion and compliance. Over the past three years that posture hasn’t been ...