Section 68

Articles tagged “Section 68

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PresentationIncome Tax

Faceless Assessments – Practical Litigation Strategy

How to build defensible documentation and manage faceless proceedings effectively under the Income-tax Act, 1961 — covering assessment architecture, documentation tiers, Section 142(1) response strategy, high-risk areas (Section 68, share capital, loans, related parties), personal hearings under Section 144B, appellate record building, and judicial principles on natural justice.