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Professional guide on High Court tax appeals under section 260A (1961 Act) and section 365 (2025 Act) — covering maintainability, 120-day limitation, substantial question of law, ITAT procedure, Finance Act 2026 impact, stay of demand, CBDT monetary limits, documentation checklist and litigation risks.
A comprehensive professional guide covering the documentation required by individual assessees for filing ITR for FY 2025–26 / AY 2026–27, including the Finance Act 2026 transition position, correct ITR form selection, master document checklists, reconciliation procedures, tax regime selection, risk areas, judicial precedents, and a compliance checklist.