Litigation is not a novel term when it comes to the administration of taxes, and more often than not it arises because of the difference of opinion on the computation of the fair amount of taxes due from taxpayers. In the Indian context, according to the government’s data, an estimated amount of approximately Rs 9.32 trillion as on November 30, 2019, was locked in direct tax litigation in around 483,000 direct-tax cases pending in various appellate fora. Taking cognizance of this fact and the consequential impact these litigations have in the form of pressure on the judiciary, the cost to
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