Alerts & Updates 19th Jan 2023
Significant reforms in direct tax collection and management have occurred in recent years. However, dispute resolution remains a challenge for both assessors and tax authorities. There is a need to improve the mechanism for solving tax disputes as well as avoiding them. While the government has consistently expressed its intention to expedite the dispute resolution process, it is not nearly enough.
To delve further into this issue, Rahul Charkha, Partner, and Afrin Shaikh, Associate, Economic Laws Practice (ELP) have written an article titled ‘Union Budget 2023 – Keeping direct tax litigation at bay.’
This article analyzes expectations (and apprehensions!) on direct tax assessment and litigation from Budget 2023 along with different schemes which were implemented to resolve the direct tax disputes.
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