Income Tax Appellate Tribunal in India - Challenges Ahead
Abstract
The 82-year-old Indian Income Tax Appellate Tribunal (ITAT) is regarded by taxpayers as an efficient and fair forum. This article describes challenges faced by the ITAT, for example, growing pains due to its rapid expansion during the past three decades, recent changes to the tenure of its adjudicating members and to the eligibility criteria for appointing such members, and anticipated challenges in light of the proposed changes to its operating model. The article relies primarily on interviews with retired tax officials, former ITAT adjudicators, retired judges, and tax practitioners.
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