These legal decisions, known as case laws, act as crucial guides. They clarify tricky parts of the law, prevent arbitrary actions by tax officials, and often set precedents that help millions of taxpayers. Let’s explore some key areas where courts have consistently ruled in favor of the assessee, offering a beacon of hope and clarity.
This section consolidates and replaces the earlier Sections 73 and 74, aiming to streamline tax assessment processes, enhance compliance, and strengthen measures to combat tax evasion.
